We used to have it at 40% and just bumped it to 100%. With 100%, I can
hear static noise in the headphones when using the PinePhone (pmOS CE)
in a silent room, even if I turn the volume down in Pulseaudio (e.g.
18%-30% in Phosh). This was not the case when we had it at 40%.
70% seems to be the sweet spot, where no static noise can be heard when
using headphones in a silent room, but where volume can still be turned
up to a very high level if necessary.