Microphones and loudspeakers are not reciprocal because their acoustic jobs differ fundamentally

Evidence

There are many ways to transduce (convert) sound into electrical signals, and vice versa, many ways to turn electrical signals into sound. Some idea of the variety can be gleaned from Wikipedia searches for microphone and loudspeaker. The best microphones do not make the best loudspeakers. Their jobs are not really reciprocal, in the sense that a loudspeaker needs to fill large volumes of air with sound, whereas a microphone needs to measure the sound pressure only in a small spot. Acting in reverse, a small spot has a difficult time launching much sound. On the other hand, a loudspeaker is a complicated mechanical system designed to launch a lot of sound energy, but it is not the most accurate device for transducing a faithful record of pressure back into an electrical signal. — Eric J. Heller, Why You Hear What You Hear- An…, 468

Categorization

• DEFINE: Transduce is defined as converting sound into electrical signals and vice versa.