Ignore watts, focus on volts. Like Mark said, real speakers have electrical characteristics that vary by frequency.
If you have two speakers in an anechoic chamber (the only way to run the test; rooms have acoustics), and you had two identical speakers fed with, say, 2.83 volts, playing two different frequencies at 90db at one meter from the microphone, you'd have twice the power being converted to sound with equal efficiency, so assuming linear output behavior in the speakers you'd get 3db more loudness, or 93db total loudness.