Watts are not a sensitivity metric.
Sensitivity is a ratio of output to input. Usually (for speakers) the output is in dB SPL (sound pressure level) measured anechoically at a distance of 1 meter, and the input is in volts rms.
Older measurements, up into the Sixties IIRC, were done using different distances and different input metrics.
(Efficiency is similar, except the input is in watts. For a true efficiency, the output should be in acoustic watts, or the dB equivalent called "sound power," but that is hardly ever done.)