If you cross over to the subs very high (>100hz to 150hz), there are 3 very clear POTENTIAL benefits to a pair of subs vs. a single sub. However, the key word is "potential" and the ability to realize that potential will depend upon - among a few other things - what device you use to effect the crossover.
1) At a sufficiently high x-over points (per above) you can maintain stereo integrity.
However...
At some point - people seem to debate exactly what point - the crossover frequency is low enough that bass becomes monophonic and this benefit does not persist, per Phasecorrect.
2) Careful placement of a pair of subs will provide MUCH!!!! smoother FR in most rooms. Not even close. This is IMHO the biggest benefit of a pair of subs BY FAR. IME, a subwoofer almost always interacts with the room to create peaks and dips that will exceed +/- 10db at the listening position. A pair of carefully placed subs can reduce that to +/- 3 or 4 db. This is an immediately audible difference.
However....
If your x-over is effected with a PrePro that has Audyssey, ARC or similar digital room correction ("DRC"), or stand-alone correction/x-over like the Velodyne SMS-1, you can get to the same place by EQing a single sub.
3) You will always get more clean output potential from a pair of subs than from a single sub (assuming that the subs in question are the same model).
However...
A single high output sub may cost less than a pair of lower output subs.
Bottom line:
#2 is the key. If you are using DRC, a second subwoofer is a nice luxury. If you are not, a second subwoofer will almost always provide VASTLY smoother bass response.
All IME. However, ME is now up to 5 years of continuously tweaking subs in my system, so I feel pretty good about this advice. I really doubt that YMMV.
Marty