I don't know the car acoustics end of audio but the dB levels quoted are extremely hard for me to swallow. I think the small volume of the car must contain the energy and produce much higher levels than the same equipment would in a larger space, say the average listening room.
keep in mind, SPL is "Sound Pressure Level"...it is much easier to achieve high SPL in a small car, than "outside" where you essentially have unlimited air space...some of the serious competition vehicles actually seal the car as best as possible and bolt the doors shut while they test it (only a few seconds, to hit max SPL, which is a little over 180 db).
one challenging aspect of car audio, due to the "small size" of the inside of a car, is achieving really low bass notes, since the physical size of the note can be longer than the interior of the car (meaning, if you are inside the car, you can't hear it, since you need to hear at least 1/4 of the wave in order to "hear it"...also, you can get gains in certain frequencies through complex box designs, but you still need to be careful to avoid standing waves as they will exaggerate those frequencies and mess up the quality of the sound...to be honest, if you aren't looking for something fancy to look at, you can achieve 140-150 db with pretty flat response for relatively little money (maybe, $4k)...but yes, when you start going into the 150s, 160s, etc, it REALLY gets expensive...aside from all the amps/speakers, you also need extra batteries, capacitors, alternators, etc.