Just to confirm, Acme's going to inefficient due to the low end it produces which is deeper than the One10. Acme's niche is to produce a small cab with substantial low and and I think they've accomplished that.
I own two Low B2s and one Low B1 and love them both. I played with a 7 pc classic/oldies group last night using a Mesa WD800 & an Acme Low B1. I was able to contend with the rest of the instruments without a problem. The Low B1 had to work hard but a Low B2 would have been overkill.
Yes. Acme has low efficiency. You got one consequence: You need lot's of power to make them loud. The other consequence is their max volume is low.
I used to own one of the original Low B2. I liked the cab overall. But I often found it lacked headroom. My impression is the woofer dominates the sound and the mid and tweeter were not really strong enough to keep up. So you essentially have inefficient woofers with limited volume capabilities, that outpaces a relatively weak mid and tweeter.
At some volume level the drivers hit a point where increased power just makes the sound more compressed rather than making it louder. If you increase the power too much beyond this point the drivers will be damaged.
Specifications
Model: Acme Low B-2 Series III
Frequency response: +/-3 dB 41Hz to 22 kHz -6 dB at 31 Hz
Power Handling: 350 Watts RMS continuous
Recommended Power: 400-500 watts
300 Watts sine wave @ 30.87 Hz
Sensitivity: 93 dB 1W/1M
Impedance: Available in 4 or 8 ohms
Dimensions: 23″H x 15.75″W x 16.5″D
Weight: 50 lbs/23 kg
The RMS power rating is 350W, but the woofers are mechanically limited to 300W at 30.87hz. Recommended power is up to 500W. If you actually hit the Low B2 with 500W at 30.87hz, you're going to need to replace the woofers in short order. I occasionally used a 450W amp with my Low B2, and I found is really easy to clack the woofer voice coils.
Calculated SPL with 350W at 93dB 1W/1m sensitivity = 118.4dB. I played a couple of different rigs rated for about 118dB and always felt they were headroom limited. The got they job done and no one complained, but I found it difficult to hear well.
Specifications (Bareface One10)
Dimensions
(H W D) 38cm 29cm 28cm
15" 11.5" 11"
Weight
Steel 7.5kg / 16lbs
Cloth 7kg / 15lbs
Broadband sensitivity 95dB
Max power 250W RMS (500W clean)
Max Output ~119dB
Frequency Range 30Hz - 6kHz
Impedance 8 ohms
The max output is shown as ~119dB. This rating is based on the 250W RMS rating and 95dB 1W/1m sensitivity. Not really a meaningful difference...you would need to compare both cabs. I suspect the One10 would seem louder, but lack the extreme low end of the Acme.
A One10 and One10T stack with 500W would be rated for ~125dB. My personal SPL baseline is 124dB minimum, so this rig would easily meet most if not all of my needs (assuming I like the tone).