I'll try an answer. As an example of a passive crossover, think of the woofer circuit in the MB27 DIY design. Note that this speaker's crossover is a 2nd order acoustic design. It may not look like a 2nd order electrical filter, but the acoustically measured roll-off of the circuit combined with the woofer, most resembles 2nd order.
There are 3 inductor coils: 2 large coils in series with the woofer, and 1 in parallel. The larger inductance, the more wire windings there are. So the 2 large coils will produce to most DC resistance and the greatest insertion loss. One way to help minimize this is to use larger gauge wire to wind the coil. Notice that the 2 large coils are made with 16 g wire, and the smaller coil has 19 g.
1.5 mH, 16 g, 0.43 Ω DC resistance
1.0 mH, 16 g, 0.34 Ω DC resistance
0.3 mH, 19 g, 0.3 Ω DC resistance
The 1.5 mH coil, and the 50 Ω resistor in parallel to it, are for baffle step compensation. The 1.0 mH coil generates the low pass frequency. It, along with the parallel circuit containing a resistor, coil and cap (an LCR filter) shaped the woofer's roll-off curve to better blend with the tweeter used in that design.
As you can see, this circuit generates a lot of DC resistance just from those 3 inductor coils. The
M-130 woofer is rated by itself (not in a cabinet and without crossover) with a sensitivity of about 90 dB. But the MB27 design has a sensitivity of about 86 dB.
The insertion loss due to the DC resistance of the inductor coils may be the easiest to explain cause of sensitivity loss. I believe it's also the largest cause, but I can't say how it compares to other causes such as a crossover's introduction of phase angle.