Interesting question. From a pure EV perspective, your calling range will win in the long run. The problem as the guys mentioned above is the Variance. You would need to be very confident about their calling range. Over a million hands, that call is going to be ok, but the percentages are still a little close to risk your whole stack @10/20 on a coinflippy deal. If this were a cash game and we were dealing with direct EV then yes you must seize every small edge. But in a tournament it's not always clear if it is a good strategy because the chips you just won are worth half of the chips you just risked (From an ICM perspective). On that basis, during low blinds I like to use a calling range which is at least a 67% favourite over the Villain range I'm facing. So in your example [AQ+, QQ+] vs. [ATo+, A2s +, 77+] = 62% favourite. That's reasonable. But for me personally, I would adjust that calling range to [AK, KK+] during low blinds. This should push your wins up above 2/3rds. This may seem too tight, but I don't think it is. You're not doubling up, when you double up. Because the chips gained aren't worth as much. Therefore you don't need to win more than half of the time, you need to win more than 2/3rds of the time. Sklansky's Gap concept is very relevant for a question like this. You need a stronger range to call a shove than you would need to make that same shove yourself. When you make that call with [
AQ+, QQ+] vs. [ATo+, A2s +, 77+], the hand is over. You've called, and now the only way you're going to win the pot is by having the best hand. You have no fold equity. Conversely, when that player shoves with [ATo+, A2s +, 77+] then:
Villain Chance of Winning = {Equity of [ATo+, A2s +, 77+]} + {Fold Equity}
Hero Chance of Winning =
{Equity of [AQ+, QQ+]} + {0 Fold Equity}
Therefore I think your calling range needs more built in strength than their shoving range to compensate for you having 0 Fold equity.
When you're offering your whole stack to another player early in a tournament, it needs to be worth the risk. Personally, I recommend a 67% minimum range advantage. That's just me. Every player should play how they want to. But I think if you tighten that range to {AK KK+} you're going to crush the open shoving fish a lot more often.