It's not that arcane, it's referenced to a sound pressure level of 1 pascal. Which, yes, is still arbitrary in that it all ends up back at the arbitrary values of things like metres, seconds, kilograms, etc.

Volts per pascal might make sense in some contexts (like your input buffer power supply), but log volts per pascal makes sense in others, particularly for audio applications where you stack gains and attenuations onto an already-logarithmic domain.

dB SPL is referenced to 20 µPa, not 1 Pa. You might be confused by the fact that the 94 dB SPL (1 Pa) is the default for microphone calibrators and specifying microphone sensitivity.