Mbacinello, yes it holds true, a watt is a watt.
The confusion is caused by manufactures who state sensitivity in terms of voltage instead of power. It takes 2.83V to produce 1W into 8 ohms. This same voltage produces 2W into a 4 ohm speaker.
This means a 90dB/1W/1m 4 ohm speaker will be a 93dB/2.83V/1m 4 ohm speaker since the voltage spec is actually 93dB/2W/1m. This can can be misleading but the manufacturer will say that since most amplifiers are voltage amps and can produce twice as much power into 4 ohms as they can into 8 ohms they are justified in inflating their sensitivity by 3dB.
The confusion is caused by manufactures who state sensitivity in terms of voltage instead of power. It takes 2.83V to produce 1W into 8 ohms. This same voltage produces 2W into a 4 ohm speaker.
This means a 90dB/1W/1m 4 ohm speaker will be a 93dB/2.83V/1m 4 ohm speaker since the voltage spec is actually 93dB/2W/1m. This can can be misleading but the manufacturer will say that since most amplifiers are voltage amps and can produce twice as much power into 4 ohms as they can into 8 ohms they are justified in inflating their sensitivity by 3dB.