You can't really answer that question because it all depends on what you are firing. Resistance has a big play in it. I believe most of the low resistance tanks have a recommended wattage setting for their coils. If you look at steam engine coil building calculator available online you can plug in a wattage to get an estimate of heat flux, which can be same for different resistances at different wattages.
So it kind of comes down to the specific build and the temperature from the wattage you use. This also depends on the wicking that build has and if it can keep up. I think the low res tank atomizers function well around 30, not sure since I do not own one. What I like to do sometimes is play around with wattages, go up in small increments until I feel I can not push it anymore, I take shorter draws to test it, listen to the heating, you will hear it sizzle badly if it's too high. Then I back to down to where I like it. But the steam engine calc takes that guess work out for me and I can get an idea of what is too much. You don't want to pump up the voltage to the point where the device is pulling too many amps from the battery either.
So it kind of comes down to the specific build and the temperature from the wattage you use. This also depends on the wicking that build has and if it can keep up. I think the low res tank atomizers function well around 30, not sure since I do not own one. What I like to do sometimes is play around with wattages, go up in small increments until I feel I can not push it anymore, I take shorter draws to test it, listen to the heating, you will hear it sizzle badly if it's too high. Then I back to down to where I like it. But the steam engine calc takes that guess work out for me and I can get an idea of what is too much. You don't want to pump up the voltage to the point where the device is pulling too many amps from the battery either.