I'm old enough to remember when we still used tube amps because that's all there were. SS was just starting to be a thing in instrument amps. And what screaming demons they were at all of 25 watts. I was an early adopter.
The thing that always stuck with me was that when the load impedance matched the tube amp's rated output impedance, (nominal in all cases), you get the maximum transfer of energy (power). If the impedance were higher or lower, then the output was not at max. This is unlike a SS amp, where it will just keep trying to source more current as you load it heavier (until it blows, or protection kicks in).
Say you have a tube amp taped for an 8 Ohm load, with an 8 Ohm cab attached. The 8 Ohms gets stepped up to several thousand Ohms, by the output transformer. The tubes are happy at their designed load impedance. If the same amp is tapped for a 4 Ohm load and has a 4 Ohm cab attached, the tubes see the same load of that several thousands of Ohms that it did when it was tapped for 8 and running 8. If you put 8 Ohms on a 4 Ohm tap, the tubes see a higher impedance then they like and you don't get the optimum transfer of energy. Likewise, put a 4 Ohm load on an 8 Ohm output and again, the tubes are not as happy as when properly loaded, and you don't get the max energy transfer.
For mismatched loads, tube rigs are more tolerant of a load that is too low than they are of one too high.
SS amps on the other hand don't like too low of a load, but will usually do OK if it's too high. With SS you're not going for a match, just avoiding going too low. SS amp output stages generally connect directly to the speakers, because they are low output devices that already can match the speaker loads without an output transformer. Tube output stage are much higher impedance by themselves and need the OT to match the speakers.