Here's what I measured on my system...
...this isn't fully scientific,
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but, I measured the difference between putting an 8 ohm speaker is place of my 4 ohm speaker. This was done simply by swapping the cables and moving one speaker. I used a meter stick with my Radio shack spl meter duct taped to the end, it made the distance 36", then I just put the end of the stick up against the speaker, between the tweeter and woofer.
For a consistant tone I used the Avia test disc and ran it in my Pioneer dv578a dvd player. hooked up to a Denon 2805 receiver with the volume set at -7. I also used the "external in" option.
I measured both left and right 4 ohm speakers and they were identical, Then I swapped cables and tried 2 different 8 ohm speakers.
The 4 Ohm speakers measured right at 80db, the 8 Ohm speakers both measured 77db, exactly 3db less.
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This says nothing about wattage or anything other than the 4ohm speaker was 3db louder than the 8ohm.
The speakers I used were: 4 Ohm M&K LCR851, and for 8 Ohm I used one each of a M&K K5 and a M&K K4.
Assuming the physical size of the speakers makes no difference and I didn't miss some other variable, then the a 3db difference seems to be valid. (I know, for it to be more scientific the size of the speakers would need to be identical, save the Ohm rating)
It actually took me longer to type this up than it did to swap speakers and take measurements.
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