It's really just a matter of being a big enough company that you can afford to stock all the different components need for different impedance cabs. For example, we use a custom 12" Eminence driver that is 8 ohm, which lets us do a 4 ohm 212 cabinet. If we wanted to do a 8 ohm 212, that would require a different driver, as well as a different crossover. Because of minimum orders with our vendors, something as simple as offering a different impedance version of the 212 cab would require at least another 15k or so up front, which we then get back as the cabs sell. At our size, it can take months just before I break even on parts, so it becomes quite a cash flow issue unless the cabs are selling really well.
The other issue is that at the performance level these cabs, most guys who buy a 212 find that they will rarely, if ever, need to add another cab to for a gig. It's my guess that a 4 ohm 212 model would greatly outsell its 8 ohm counterpart, so once it again, it comes down to tying up a lot of cash flow for something that probably won't be a big mover. If we ever get around to doing, say a 410, then it would probably make sense to offer different impedance cabs.
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