I think that it depends on what sort of dB measurement is used. Most dB scales are weighted as the decibel is given in respect of another value (ie a ratio rather than a true measurement). There are several dB scales and all will have different values of the same sound - and will all have different variation depending on the frequency of the soud. Just off of the top of my head I can think of dBSPL, dB(A), dB(B), dB(C), dB(D), dBSWL and dBSIL scales. If you want a scale that gives an idea of how loud a sound will sound then the Phon or dBSIL are weighted for loudness perception. The unit of percieved loudness is actually the sone which has variations which depend on the frequency and how the sound is presented.
Also a persons dynamic range would affect their perception of loudness, as could conditions such as hyperacusis. The manufacturers are trying to give a general (average) rule for somethink that has too many variables and a subjective element too, which renders absolute measurement impossible. Even giving attenuation figures in a more basic pascal measurement would be difficult.