how do you develop a precise voltage/volume relationship?
There is an inherent relationship between volts at the speaker terminal and SPL out of the speaker. There are interfering factors using an SPL meter. So using a voltmeter is more precise.
For instance double voltage is 6 db louder SPL.
Also since there is an inherent SPL output with a given speaker input voltage when you match different sources to have the same voltage at the speaker with a test tone, then you automatically have matched the SPL volume (assuming the two devices have flat frequency response). Oh, and btw, use something like a -20db from full scale test signal or you might damage the speakers.