I don't believe for one second that Yamaha is getting a real 139db out of the DZR
They'll do it. Once. At a carefully chosen frequency. It might catch fire.
I heard about another Manufacturer You've Heard Of's max.SPL tests, and it went like this: line up 10x speakers, and a Very Large Amplifier. Hit each speaker in turn with larger and larger signals, while continually tracking SPL. Destroying the speakers was mandatory - if it hasn't failed, you haven't got everything out of it yet.
After going through all 10, whatever the loudest sound at the mic was, is what goes in the brochure.
Chris