"For film work, pink noise at reference level should produce a sound pressure level
(SPL) of 85 dBC for each of the front channels (left, center, and right). Each surround
channel should produce a sound pressure level of 82 dBC (the lower surround level is
specific to film-style mixing rooms)."
Since, headphones only have two channels and is perceived quieter than speakers, the 85 dBC choice for headphones doesn't exactly apply to Dolby audio production.
Also, a quote from that thread you linked, "[Bob Katz says his colleagues and he discovered that the SMPTE RP200 spec. was a little bit 'off' compared to his K-System target, due to a meter-measurement discrepancy. (...it was explained on his Digido website.) He says it should be 8
3 dBSPL Slow C-weighted response per soloed loudspeaker (rather than 85) when playing the -20 dBFSD RMS pink noise. Also, Katz has posted online that unless your mastering room is the size of a commercial movie theater (...like a Cineplex), especially that they have many
Bass Traps in each seat when there's an audience, so, without the sound-absorbing movie audience in the seats and big space with tall ceilings, you can lower the target SPL (for K-20) by 10 dBSPL."