And as other have said for sound its relavtive to 20uPa, in practice, you will see dBa, or dBc, both pretty common "weighting" standards for measuring SPL, and correlating it "more correctly" to how the human ears respond.
http://en.wikipedia.org/wiki/A-weighting As far as in a competition, assuming bass, even C weighting would be considerably rolled off, so unweighted response is probably used, so dBspl would be more appropriate, as cyr said.
As far as watts to dBspl it depends on everything. Your bare driver will have an efficiency rating in dB/watt at 1 watt, but that with a given set of conditions, either the driver in free air, infinite baffle, or a specified enclosure volume, at a specified frequency, and at a specified distance (usually 1 meter) When you put it in a vehicle, with a different enclosure, lots more wattage, add reflections, and a variety of frequencies, it all changes. Estimating dBspl from watts input, would be better served by someone with experience and a good gut feel for that particular application, rather than calculation. Could it be done with a sufficiently detailed model, but it wouldn't be trivial.