Here's a story from an old issue of The Absolute Sound. Dave Wilson and John Meyer used to live close to each other in Novato, Ca. One day Dave's son told Dave that John's son bragged that John's speakers could blow Dave's away. Dave replied that the difference between his speakers and John's was that at the same very high SPL, Dave's speakers would end up on fire, while the listeners to John's speakers would end up on fire.