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It totally depends.
Let's say you have a mix containing just a vocal and a piano. Naturally you would highpass both to remove any excess rumble and to make way for the higher frequencies, thereby cleaning up the sound and removing the unwanted content. You might highpass both around 100 Hz - the piano a little lower, the vocal a little higher. The mix now contains few, if any frequencies below 100 Hz.
Now, when it comes to mastering, do you precede to roll off again what isn't there in the first place?
As you see, it totally depends on the mix. If you've already taken care of the sub range by rolling it off on the instruments that need it (which would be almost everything, sometimes even the kick and bass), there is no reason to so again in the master. In fact, it's much better to do so in the mix because you wouldn't always want to highpass the kick or bass at 10-20 Hz now, would you?
As an example, here is a spectrum of a mix where the sub hasn't been properly rolled off, followed by one where it has been properly dealt with:


I dealt with the first one as follows, while the second - perhaps to no surprise - didn't require any treatment:

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