Forget about the theory and listen, after that decide what to do!
Before the digital domain becomes important, you already have to think
about the optimal operating point of the analog side ;).
What do you want to archive?
"Creative work" or a "test-signal by the best possible way"?
What is more important for you?
Do you have a very good creative work to archive?
Do you have crap to archive, that only could impress by absolutely
optimized sound quality?
More: In what context?
Best leveling for source A and for source B vs the best leveling for a
situation, when you want to play source A and B by a package. IOW the
needed dynamic for a motion picture is different to the needed dynamic
of a commercial.
If there's a package of commercials and a motion picture you want to
provide, then each has to fit to the other.
Resume: Your question already does include the answer!
You don't hear a difference, but you want to know, what is the so called
best!
Regarding to what? I switched my job from audio engineer to child care,
since I can't stand that audio idiocy anymore.
If you want to be hip and want to get money for your work, than keep a
whole recording at 0 dBFS. If you want to do something that has to do
with real art, than take an educated guess and answer yourself.
You don't hear a difference and have to ask what's better? Why?
We seem to live in an age where recording quality is the best, but the
things that are recorded are crap. IMO it's better to have a less good
recording quality, but with better stuff that is recorded.