Speakers are a complex load with resistive, inductive and capacitive components, as well as a back EMF generated by the speaker and damped by the amps out stage. More sensitive speakers have greater back EMF. All that rolls up into a goat rodeo called complex impedance. Serial inductance causes current and voltage to become out of phase, so when that happens, impedance drops - current draw increases as voltage drops. That’s the definition of a low impedance. For reasons I don’t fully understand most modern loudspeakers in terms of current requirements (certain LS/35a models notwithstanding) behave more like a 4 Ohm - or even lower - load.
Vacuum tube amps use output transformers to convert voltage to current. He 4,8, and 16 Ohm taps represent the transformer designers best notion of how to best match the speaker impedance load. That’s an oversimplification,, of course, there’s much more to the art, science, and craft of transformers, but impedance matching is the heart of it. And that’s why it’s difficult to generalize about things like which tap to use with what speaker. Best to try your options. You won’t hurt anything, but it may not be ooptimal choice.