It's not about watts, it's about voltage sensitivity. That's 3dB higher with 4 ohms, so with the same amp settings the 4 ohm speaker will be 3dB louder, assuming all the other T/S specs are the same, which they seldom are. 3dB is audible, but just. As for maximum SPL that's mainly determined by the cone displacement, T/S spec Vd. If Vd is the same maximum output will be the same, again if all the other specs are the same, which they seldom are.
The 3dB increase in voltage sensitivity comes at the cost of drawing twice the current, which some amps don't deal with very well.