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1Are you sure that's not 300mW maximum i.e. 300mW at full volume?
I would expect better sound quality from the larger speaker. I would expect slightly higher efficiency (i.e. more sound pressure) from the smaller speaker - for the same energy input; but, unless you're running it on full volume, you could just turn the volume up a bit and get the same sound pressure _and_ better quality from the big speaker.