Yes, non-linearities are the reason. As velocity increases, the resistance to flow increases, and this is a non-linear effect. And a small, narrow aperture is worse - narrow channels compress and distort more for same velocity compared to a wider. And at the mouth there will eventually also be problems with too high pressure.Question. It's this due to "turbulence"? I mean, non-linearities of the fluid dynamics?
These problems sort of multiply as you go lower in frequency. Also, since the threshold of hearing drops for very low f., it is no point in being able to reproduce those low f. if max spl is too low to be of any practical use.
The consequence of this is that while a very small subwoofer can be made to play the required around 30hz at sufficient level for quite normal-loud levels, the size multiplies when you want full frequency range and full spl capacity.