Well, considering I had to drop the gains back on the woofers about -7dB from what they were with the 98dB sensitive Klipsch Cornwalls, and still add about another +4dB of gain to the horns to match up to the Usher woofers, they're quite a bit more efficient than 100dB.
And at that 110dB SPL I was talking about, that 14 watts was the peaks from bass drums that got up close to 114dB. When running at a constant 110dB, the amp was peaking around 3 watts rms.
Also, when I used to hit those kind of SPL with the Klipsch/Altec combo, the master volume on my receiver was around the -12dB mark. Now to reach that same SPL, the master volume is down at the -20dB mark.
So in short, I've knocked back the output gains on the xover for both the woofers and horns, and am reaching the same SPL's at lover volume settings.
That's how I'm coming up with the 104dB (or more) at 1W/1M. It kind of adds up that way. Besides, I have no earthly reason to make any of this up.