Manila,
What is being discussed here is the SPEAKER not the speaker with room interaction or room gain. The basis for the formula is based on a free field computation. Manufacturers give us the basic platform for their specifications and it is up to the user to decipher their room gain, absorption, resonance, etc... They will not give you data that are based on a 30cum room as it will be different in a 50 cum room with x% absorption coefficient, etc..
After getting the MAX SPL. There is also a formula so you'll know how much room gain you'll obtain based on the acoustic characteristics of your room.
Some manufacturer will even put MAX SPL 130dB measured in halfspace envirornment. Meaning that they measured the speakers with walls therefore a 6dB gain. In free field this is only 124dB.
A reverberant room is for RT60 and does not matter on SPL measurement.
If you ever wonder why a speaker sound better or louder in a room let us say Room A and sound bad on Room B. Science can tell you why and that is a proven fact. Otherwise there will be no acoustic engineers walking this earth.
Yes, SPL is frequency dependent and the formula applies to which driver you want to compute.