Something not being mentioned here is "efficiency". Headphones are going to be much easier to driver than typical passive speaker systems, through passive crossover networks and such. Also, yes, woofers driving a larger space are not as efficient overall - unless you get more woofers in volved, and likely active woofers at that.
Then, of course, yes, acoustics of the room come into play, associated equipment choices, set up, etc.
You should always consider variables when considering any medium, factor, issue, etc.
Then, of course, yes, acoustics of the room come into play, associated equipment choices, set up, etc.
You should always consider variables when considering any medium, factor, issue, etc.