If it was lack of flow, you'd likely have STN (slow tissue necrosis) around the base. If it was low lighting...well, you'd have a brown coral, but we had the same lights over a 40g tank. If the coral is very close to the top, you shouldn't have a problem. How long has the coral been in the tank overall? How long was it in the tank before it browned out? If the coral was just added, it may be brown from stress...some SPS take a while to color back up after being added. If it has been in the tank for a while, it probably is an excess nutrient problem. You may have high phosphates/nitrates, but the creatures in your tank are using them...leaving you testing at an ok level. Phosphate is difficult to test (insert discussion on organic/inorganic phosphates). If you think your flow/light is ok (btw...what is your light cycle?), you may want to look into using GFO (granular ferric oxide) to reduce your phosphates. SPS also require VERY stable parameters. If your salinity is fluctuating (was that you who posted their hydrometer was waaay off from a refractometer?), Ca/Alk/Mag/pH/temp are fluctuating, light cycle is inadequate, etc, you're likely to have a brown coral as well.