Good and fair question:
Please read thru this link for some information.
ALL amps which measure the 'same' (let's be fair and say 'within reason') into a resistor vary wildly into a real, reactive load.
As voltage and current go 'out of phase' when driving a reactive load, power delivered is the Cosine of the angle.
I might add that few testers measure amps using this system. Let sleeping dogs lie, is the accepted wisdom.
audiograph.se/wp-content/uploads/2013/12/PowerCube_12p_brochure_complete.pdfSo, an amp which may measure (again mythical) 100 watts into an 8 ohm RESISTOR may measure far worse into a real, speakers reactiance.
Some very expensive amps fail this test while other more modest stuff does surprisingly well. Tube amps with the transformer are another Can-O-Worms altogether, with problems involving the
amp not liking either Capacitive or Inductive loads (can't remember which)
Part II of the speaker reply is that there are No Standards for a reactive speaker dummy load. A quick Google will show you several good suggestions but amplifier manufacturers Ignore this.
And finally? How much do Speaker designer/builders and Amp designer/builders really talk? Not much, I fear. Though for the HT guy, it isn't awful.
The Good News is that the majority of HT oridiented speakers are not a really wacky load. This is to the advantage of HT receivers which have notoriously mediocre amps, especially when
presented with sub-8 ohm loads.
This is one of the major sources for amps 'not sounding the same' since they don't all drive the same load with the same ability.
And some speakers, like maybe Thiel and B&W are 'difficult' loads to drive based on large phase swings with large phase angles.
This may actually be a better way to present speaker impedance and phase data on ONE chart. Its called a Smith Chart and usually used by the microwave guys.
The curly-Q line is the speakers measure. Where is crosses the horizontal center line is pure resistive. One end of the line is 20hz the other end maybe 20khz.
IN GENERAL, the closer to the center line, the 'easier' the load. Each circle generally represents one 'way' of a multi-driver speaker.
hometheaterhifi.com/technical/technical-reviews/a-secrets-technical-article/