I understand that a sine wave with an effective value of 1 Pa corresponds to a Sound Pressure Level (SPL) of 94 dB. However, when I perform a Fourier Transform on such a sine wave with amplitude of $\sqrt{2}$, the FFT result shows a peak of $\frac{\sqrt{2}}{2}$, which corresponds to a SPL of 91 dB. I'm having difficulty reconciling these two observations.
How can I reconcile the FFT peak value with the SPL in dB?
Simple matlab code:
fs = 48e3;
f = 1000;
t = (0:fs-1)/fs;
x = sqrt(2)*sin(2*pi*f*t).';
X = fft(x);
X = X / length(X);
plot(mag2db((abs(X)/2e-5)))