echo, the capsule of a condenser microphone can usually handle sounds that would deafen you, but the circuitry overloads at some lower SPL. Thus the maximum SPL figure for a condenser microphone generally describes the limits of that microphone's circuitry, not of its capsule. Typically the maximum SPL figure doesn't take the capsule into account at all.
Instead, the typical measurement method is that the capsule is removed and a fixed capacitor of equal value is put in its place. Then an audio frequency tone is sent through that capacitor, and its voltage is gradually increased while the microphone's output is continually monitored for distortion. When a certain percentage THD is reached--generally 0.5% these days--the output voltage of the microphone at that point is noted.
In effect, that is the microphone's maximum output voltage. Since the microphone's sensitivity is known, its maximum SPL can then be determined. For example, if a microphone has 12 mV/Pa sensitivity and reaches 0.5% THD when its amplifier puts out 750 mV, then its maximum SPL would be about 130 dB SPL. 1 Pa is a physical constant roughly equal to 94 dB SPL; the ratio of 750 mV to 12 mV is nearly 36 dB, so the microphone can go 36 dB beyond 94 dB SPL, or 130 dB SPL.
As you can see, directionality really has nothing to do with that specification at all. Nearly all microphone specifications, other than polar pattern, are (at least conceptually) anechoic, on-axis measurements.
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