"...I forgot , in the post that you responded to , to add that the volume levels would be adjusted to be the same for both speaker tests .
Does that change your thinking ?"
What I stated was how the efficiency values are interpreted. If you compensate for the efficiency by increasing the volume, then you're basically asking the amplifier to work "harder" which in case of most tube amplifiers, particularly low powered SET designs, means more distortion. Aside from the speaker efficiency, another important criteria is the speaker's impedance and how it varies as a function of the frequency. Typically, the higher the impedance the less demand from the partnering amplifier which also translates to less distortion.