An amplitude quantity $a$ is estimated by two estimators $\hat a_1$ and $\hat a_2.$ The error of estimator $\hat a_2$ is compared to that of $\hat a_1$. One possible comparison is the ratio of expected values of absolute error:
$$\frac{\operatorname{E}[|a - \hat a_2|]}{\operatorname{E}[|a - \hat a_1|]}.$$
This is a ratio of amplitude quantitities and can be expressed in decibels as:
$$20 \log_{10}\left(\frac{\operatorname{E}[|a - \hat a_2|]}{\operatorname{E}[|a - \hat a_1|]}\right) \text{ dB.}$$
Another possible comparison is the ratio of expected values of square error:
$$\frac{\operatorname{E}[(a - \hat a_2)^2]}{\operatorname{E}[(a - \hat a_1)^2]}.$$
This is a ratio of power quantities and can be expressed in decibels as:
$$10 \log_{10}\left(\frac{\operatorname{E}[(a - \hat a_2)^2]}{\operatorname{E}[(a - \hat a_1)^2]}\right) \text{ dB.}$$
The squares of the estimators can be used to estimate $a^2.$ The estimators $\hat a_1^2$ and $\hat a_2^2$ can be compared by the ratio of expected values of square error:
$$\frac{\operatorname{E}[(a^2 - \hat a_2^2)^2]}{\operatorname{E}[(a^2 - \hat a_1^2)^2]}.$$
This is a ratio of squares of power quantities. How should it be expressed in decibels?
$$10 \log_{10}\left(\frac{\operatorname{E}[(a^2 - \hat a_2^2)^2]}{\operatorname{E}[(a^2 - \hat a_1^2)^2]}\right) \text{ dB,}$$
or perhaps:
$$5 \log_{10}\left(\frac{\operatorname{E}[(a^2 - \hat a_2^2)^2]}{\operatorname{E}[(a^2 - \hat a_1^2)^2]}\right) \text{ dB} = 10 \log_{10}\left(\frac{\sqrt{\operatorname{E}[(a^2 - \hat a_2^2)^2]}}{\sqrt{\operatorname{E}[(a^2 - \hat a_1^2)^2]}}\right) \text{ dB},$$
where the square roots are power quantities, or is there no commonly agreed convention?