Welcome to DIYaudio...
Kicker's reccomended enclosure size and tuning are a generic reccomendation for the average joe who knows little or nothing about enclosure design to build his own box. The performance should be OK, but nothing too exceptional.
I'm guessing you dont know too much about ported enclosure design, but here are a few basics.
Ported enclosures work on the helmhotz resonator princaple. They consist of A. an airspring and B. an air mass. As you may or may not have learned in physics a spring attached to a mass will have a certian resonant frequency. That frequency depends on A. the stiffness of the spring, and B. The effective mass.
With a ported enclosure air inside the enclosure is the airspring and the air inside of the port is the air mass. This is why you do not include the volume occupied by the port when calculating enclosure volume.
The stiffness of the airspring is directly related to the volume inside the enclosure. If you increase the airspace, the spring becomes weaker. If you decrease the airspace, the spring becomes stronger.
The effective air mass in the port depends on two things. A. the cross sectional area, and B. the length. If length is constant then a bigger cross section will result in less effective air mass, and a smaller cross section will result in greater effective air mass. With cross section constant greater length will result in greater effective airmass, and less length will result in less effective air mass.
With me so far?
So in essence the tuning of the enclosure depends on 3 things.
A. internal volume
B. port cross section
C. port length
So using their 3.25cubic feet with a port cross section of 13.25"x2" and a port length of 14.5 inches they calculated the resonant frequency to be 37hz. They were a little off because the actual tuning is ~33hz
I dont know the actual forumula off hand, but winISD has calculators that do it all for you and are pretty accurate.
Where you should actually tune your encloure depends on application and personal taste. I prefer tuning below 20hz as vented enclosures have massive group delay and high tuning sounds boomy(to my ears anyway). Where is the enclosure going? A car I'm guessing... What kind of music do you listen to?