About all this talk of headroom and spl:
If the speakers are hit with more power than they can handle, there is no headroom. If the amp is not EVER using any more power than the speakers can handle, what use is the potential extra power?
If the extra power cannot ever go into the speakers, since we are talking about whatever level of power the speakers cannot handle, then where is this supposed extra spl? Nowhere. It doesn't exist.
Now, some speakers may be able to handle momentary transient spikes far higher than their wattage rating. In those specific cases, the things I said above don't apply, because of specifying that the speakers can handle the power.
It is not smart to assume that all speakers have some magical extra power handling above their ratings.