Ok ok, i think i finaly got it, ignore the last message and answer this one.
we have dayton tcp115 speaker, 4 ohm and 8 ohm variant. I got the data from their page:
8 ohm: 81.9 dB (1W)
4 ohm: 86.8 dB 2.38V (2W)
Ok so now we have data. 4 ohm speaker uses twice as much power because impedance is twice as small. And twice the power is 3dB. So we can take the value we have for 4 ohm speaker, remove 3dB from it and we get the value 83.8dB. We now see that at same wattage, there is a 1.9dB difference between the speakers. Can we now directly compare this speakers like this:
8 ohm: 81.9dB per 1W
4 ohm: 86.8dB per 2W ---> 83.8 per 1W
Can we now assume that 4 ohm speaker has a 1.9dB better sensitivity then 8 ohm speaker, that is, for each 1 watt, it has 1.9dB better sensitivity. That is, if they both use the same amount of power, 4 ohm speaker will be a tiny bit louder.