Cibr...
If an 8 ohm speaker is connected to the 4 ohm tap of the amp, the voltage delivered will be less than the amp could deliver at the 8 ohm tap, so the available power is reduced.
If a 4 ohm speaker is connected to the 8 ohm tap the current delivered will be insufficient for full rated power. (This is a bit like driving your car up a steep hill in high gear).
Either way, there will be no damage. Some folk claim that their 8 ohm speakers sound better on the 4 ohm tap. If you don't need full rated power this might be OK. However, the load presented to the output tubes via the transformer will not be what the designer intended. It will be too low (High impedance...confusing isn't it). I know that tube amps "don't like" operating into an open circuit (nothing connected) so perhaps this light loading may have adverse effects.
If an 8 ohm speaker is connected to the 4 ohm tap of the amp, the voltage delivered will be less than the amp could deliver at the 8 ohm tap, so the available power is reduced.
If a 4 ohm speaker is connected to the 8 ohm tap the current delivered will be insufficient for full rated power. (This is a bit like driving your car up a steep hill in high gear).
Either way, there will be no damage. Some folk claim that their 8 ohm speakers sound better on the 4 ohm tap. If you don't need full rated power this might be OK. However, the load presented to the output tubes via the transformer will not be what the designer intended. It will be too low (High impedance...confusing isn't it). I know that tube amps "don't like" operating into an open circuit (nothing connected) so perhaps this light loading may have adverse effects.