It is sensitivity, not efficiency. They are not the same thing.
A 4 Ohm speaker's output is calculated differently as well, so it is not exactly twice the draw, however that is a good rule of thumb to use. I don't recall the exact formula because I don't know where my book is, but the calculation is slightly different due to the difference in impedance.
Those numbers don't tell you 100% of the story either - since impedance varies with frequency so two speakers with the same sensitivity might present very different loads to the amp.