The impedance curve for the 40.2 below. Impedance appears to be ABOVE 8 OHMS ALMOST EVERYWHERE, except for a slight dip below that value in the vicinity of 100Hz. So some unscrupulous manufacturers would claim the 40.2, 40.2A, and now the 40.3 are a 12 ohm speaker, but given how these measurements are averaged its clearly an 8 ohm speaker so use the 8 ohm tap.
Regarding ease of drive the minimum impedance of 8 ohms means that most if not all amplifiers will be able to supply the necessary current for a given power output level without difficulty. Otherwise the modest 86db sensitivity and the ultimate amount of power needed will depend on the usual factors- average listening level, distance to speakers and dynamic range of the music listened to.
https://www.inputaudio.de/wp-content/uploads/2015/06/harbeth_m402_audio_test.pdf