I thought this was interesting, part of the Wilson Audio Sasha DAW review published by Martin Colloms in Hi Fi Critic:
"With a nominal 200W power handling for unclipped speech and music, substantial levels close on 110dBA will be possible from a stereo pair of Sasha DAW speakers in an average room. I donned my ear defenders, and thus
confirmed an absence of limiting or audible distortion when the speakers were played at such very high levels with wide bandwidth signals, so clearly driving larger rooms will be within the Wilsons’ compass. In-room spatially averaged sound output showed fine driver integration and system alignment with good room matching: a closely toleranced +/-2.5dB from 40Hz to 11kHz."
This is exactly what I've been saying. You can get high SPL with no distortion, just use the right amplifier for the job. You don't need a horn or a high-efficiency speaker for that.
https://www.absolutesounds.com/pdf/main/press/HFC_June19_WA_SashaDaw.pdf