haha It's when I'm sauced up as well. It's funny you mentioned that app...I just downloaded it for my Galaxy S2(apparently the microphone can't register anything past 95db or something though). I'm getting sauced up as we speak, so I'll test it out in a bit on my current system.
I have to admit though, with all my setups and the power I've had going to them, when it gets to a point where it sounds really loud for my ears, I'm probably hearing distortion.
I might have never heard 100 decibels with minimal distortion on a home theater in my life.