112 dB SPL is somewhat (by a clearly audible, but not very large margin) louder than 108 dB. The difference is equivalent to about 2.5 times more power, or about 1.6 times higher voltage. If these are quoted from the manufacturer specs of headphones (the numbers look familiar from Sennheiser specs), then they simply mean how loud the headphone will be from a given fixed input level, which is usually either 1 mW, or 1 Vrms - for Sennheiser, the latter is typical. Therefore, a higher number, at the same reference level (1 mW or 1 Vrms), generally means that the headphone is easier to drive. But to know exactly how loud a headphone can be from a particular source, you also need to know its impedance, and some basic electrical characteristics of the output of the source; manufacturers are also often optimistic with their sensitivity specifications.