dwatterworth :
Rather than matching the peak wattage of any amplifier to a speaker, you more want to match the RMS output of the amp to the RMS input of the sub. Peak wattage is such a grey area since more efficient amps can often drive their peak output longer while lower efficiency units will heat up much more quickly and drop output faster.
RMS ratings are given for what the hardware can safely run at for an indefinite amount of time given proper cooling.
Right. Don't match peak wattage, pretty much ever. If you do, you run the risk of blowing a speaker because they don't like sustaining that max for long. Also, don't go too far below the RMS, or you're stuck running your amp up high all of the time to get good frequency response. For instance, I can run my 80W per channel Technics Studio Series (not made since the 1970's) rack amp set with a pair of 150W peak speakers just fine, but they sound way better at quarter volume or higher. However, the amp/preamp makes some heat. I do know it can run at 100% for extended periods due to DJing stuff, but generally not a good idea to run 100%.