Again, agree 100%.
12 o'clock doesn't mean I'm expecting "flat", it just means I'm starting somewhere which gives a reasonable +/- movement where applicable. Gain and volume would always start at zero and move to the correct place for preamp to get the right signal and overall volume. In theory my ABM's tone controls are 0dB boost at 12 o'clock, but my CTM100 and Little Bastard valve heads most definitely are not. But it's as good a place to start as any.