In my opinion, loudness switches make a system sound dull - too bassy and lacking information.
If people say Dynaudios need to be cranked, that's because they're using insufficient amplification to make the most of them.
Are ATC SCM11 and PMC TB2l comparable? Yes for size, but that's about it. Whilst both companies have a background in studio monitoring, ATC don't differentiate between studio monitors and hi-fi speakers. The only thing remotely domesticated about their SCM range are their cabinets, everything else is exactly what ATC do. The 7, 11, 19, and 40 have the same tonal balance as their studio monitors. PMC's i-Series didn't. They were designed specifically for home use. There are many reasons why the SCM11 and TB2i sound different, regardless of volume. That's not a negative towards either speaker by the way, they're just suitable for different people.
Speakers that represent an easy load to an amplifier generally sound more lively at lower volumes. Driving a speaker properly at lower volumes is just as much an art form as driving them to higher volumes.
Speakers that are highly efficient generally sound more lively at lower volumes. An amplifier doesn't need to work very hard to drive a high efficiency speaker, so at lower volumes, the amplifier is producing less distortion and has higher dynamic headroom available.
Speakers with larger drivers tend to sound better at lower volumes (as they're more efficient, as above) as they're not working as hard as small drivers to produce sound. In turn, the amplifier isn't working as hard, as above. Although some will say the real benefits of larger drivers are at higher volumes as they produce less distortion than smaller drivers due to lower cone excursion. The more work a smaller driver has to do, the more distortion it will be producing.
Speakers with a certain tonal balance can work well at lower volumes, but can become too bright and/or boomy when played at higher volumes.
The level of background noise in your room will affect low level listening.
The furnishings, or lack of, in your room will affect how well your speaker sounds at lower volumes. A well furnished room will absorb sound, and what you hear will rely more on the speaker for direct sound. A more reflective room won't absorb sound in the same way, and reflect sound around the room. You'll be able to turn a speaker down more in a reflective room and still hear what's going on.
And of course, an amplifier needs to be good enough for the speakers being used, otherwise the speaker just won't sound as good as it should do, regardless of volume. An amplifier needs a low noise floor to retain low level detail. Its dynamic capabilities will affect how the speaker sounds at any level, especially at lower volumes.
Bassy sounding speakers can smother detail, regardless of volume. Speakers with less forthcoming midrange can sound dull at lower volumes.
It's a balancing act. You can create a speaker that sounds as good as you can possibly get at higher volumes, but at lower volumes it can be a bit of a dog. Gear your speakers for low/average level listening and they can be tiring or boring at higher volumes. Get somewhere in the middle and be jack of all trades. Some manufacturers just design their speakers to be neutral, regardless of any other variables.
Car analogy? Sure. A Formula One car isn't very good around town, but stick it on a track and it'll annihilate a Fiat Punto. And vice versa. Unfortunately, more people are obsessed with price and specs than using their own ears to find out exactly what is needed to make the most of their own enjoyment of music.
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