"You can listen at 100db and not even know you are listening so loud. No distortion etc. And everything remains stable in space with a transparency that is hard to believe."
ATC, PMC will do it and so will some horns and several other high end designs but you are basically getting into the realms of professional main studio monitors (Westlake, Meyer, custom Augspergers with Tad drivers - take your pick). If you sit 4 meters back (large room like I do) then you are talking 112 db SPL capability at 1 meter continuous to get your 100 db spl at the listening position (and remember that headroom up to 122 db SPL may be required to be handle this cleanly on some music).
Very few speakers can do this that are not specifically designed for this task....and they only sell handfuls of these kind of speakers - not tens of thousands like B&W's. Most people don't want or need this kind of eye watering capability - but it can be incredibly fun and exhilerating.

