Considering that the average human hearing discomfort level is ~120db and the pain threshold is above 130db I don't know what to think of this, but my ears hurts way sooner when I hear to excessive distortion.
Safe hearing limit (according to Occupational Safety & Health Administration) is 95db for 4 hours (or 100db for 2 hour) daily.
EDIT: fleasbaby excuse the threadcrapping.
This is what I've based my listening level on: http://www.cdc.gov/niosh/topics/noise/noisemeter.html
Its what we were using at my work place, as you can see anything more than 85db is considered high and since I sometimes listen to more than 8 hours a day I liked to be on the safe side. So maybe I'm not the "average" human where I have discomfort at 120db and my discomfort level is much lower.