The magic with horns is that they are not merely focusing the sound like a parabola antenna compared to an omnidirectional antenna, but actually acoustically matches the driver to the air making it more efficient (acoustic transformer). These are two very different mechanisms.
If you want an electrical analogy, again think of an antenna. Some gain comes from narrowing the dispersion pattern ("antenna gain") some comes from more closely matching the acoustic impedances (lowering back-reflected power i.e increasing SWR for an antenna).
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