Well, why I'm not sure, but calculating power as voltage squared over impedance is perfectly reasonable and no cause to bring in the air temperature! It's some sort of average that takes into account the dynamic voltage range of the system. Not that I care, but someone might.
As to the loudness of speakers, efficient speakers are loud and low quality, high quality speakers are inefficient and quieter (generally speaking) so you make your choice. Notting Hill Carnival sound system, go for efficiency and b*gg*r the fidelity, you want to rattle windows, Self absorbed, anally retentive, solo, esoteric hi-fi listening, low efficiency speakers and big amps ;o) !