Sure, you can place two subs so that they interact perfectly at 40hz and you have no dead spots. What happens at 53hz? or 71hz? You have all new and exciting dead spots and hot spots in your room.
If you want to SEE it happen, fill a room with smoke and run two subs at the same frequency. You'll literally see the high pressure spots versus the low pressure spots. Or click here for an applet showing a pair of oscillating point sources in a box:
http://www.falstad.com/wavebox/
My point is that for ~95% of installations you're not going to be able to perfectly place the listener OR the subs, and you're introducing a second set of potential issues. With a single sub you just have to worry about boundary cancellation, but with two subs you introduce phase cancellation, doubling the complexity of the equation.
Edit to add: check out Bill Fitzmaurice's post on the topic (for live sound reinforcement) here:
http://billfitzmaurice.info/forum/viewtopic.php?f=1&t=398