Memphis vs Audiobahn

It's all about how you prep the car and build the system, morthane.  The enclosure will either make or break either one of those subs.  You can use a subwoofer that would never be seen in a competition in a great solid enclosure, proper damping of the car, true and ample power..........and beat out someone who is relying on a well-established comp sub in and of itself to produce great results without the very particular attention to the details needed to compete in SPL.

Bottom line is, whichever one you choose can be easily beat by the other sub if your competitor knows more than you about setting up a comp vehicle, and is more meticulous in how he builds it.

1) I have never seen an Audiobahn woofer actually handle the power it is rated at without gross distortion, power compression and reaching mechanical stops.  I have seen Memphis speakers handle 2X their rated power acceptably.  But to answer your question about the numbers "proving" anything, I'd have to say no.

2) Audiobahn makes some very nice amps, especially their rack-mount competition line.  They also make some really crappy amps.  I can't say I've every been impressed by any of their other gear.

3) Question 10 from your earlier post was about value for the money.  It's all about what you like and what you think is value compared to the money you spend.  It can be very different for each person.  To me, spending $1200 on my front component set is worth every penny.  To someone else it might not be.  So it depends.