Oh, yeah they're made with power amps too. Power amp, cabs, and mics usually.

Sometimes a speaker sim rather than an actual pa/cab/mic IR is useful too because it will have a different color for blending in with other tracks. I find they're hard to make IRs of bc some have pre and post EQs and compression involved and are best to just buy a PDI-09 speaker sim or Torpedo cabinet sim or something unless you are just recording at home and have the processing power for more plugins and things.