Keep in mind, however, that in a choice between decibel level and frequency, decibel level is usually the deciding factor. In most practical cases, the difference between one whistle's frequency and another will be minimal. (The Storm and Windstorm whistles produce a 3.15 KHz tone, if I remember correctly.) However, decibels are logarithmic, and 105 dB (Storm Whistle) is a little over 3 times louder than 100 dB (competition).
You are right on the money... assuming we are talking about signal whistles here. We got pretty far afield, but the thread started as a discussion of air horns vs signal whistles.
The fact is that both frequency and SPL matter. If the frequncy of the signaling device falls outside of the "sweet spot" of human hearing, the SPL level needs to be MUCH higher in order to be heard as well. Most airhorns run in the 500Hz to 250Hz range. At those frequencies, human hearing can be off 30dB or more when sounds are very faint. That's why you see SPL levels for things like boat horns at 125dB or more.
And while low frequencies do have a tendency to travel further, the energy requied to produce those super high SPLs at low frequencies is simply not practical/possible for portable devices.
So the bottom line for all these numbers is what exactly?
Just as JC suggests... get a whistle whose pitch falls into the human sweet spot of hearing (most do) and go for the loudest one of those you can carry comfortably.
Hope this helps,