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Room gain kicks in once at the frequency where 1/2 a complete wavelength fits in the largest dimension of the room. A room where the largest dimension is 30 feet won't start to have gain until about 18Hz. At 40 feet you don't start to get gain until 14Hz. Keep in mind you get 12dB per octave, so...

No it can't. You need a lot more woofage to hit 121dB at the seats (true reference levels).