there are early and middle period mesa bass 400's with only an 8 ohm tap and a 4 ohm tap.
The late period Bass 400's have 8, 4 and 2 ohm taps.
So the short answer is that it is best bet to NOT run two 4 ohm loads off an amp that only has 8 ohm and 4 ohm outs.
To clarify, the 8 ohm and 4 ohm jack pairs are labeled as such meaning that the total impedance load across both jacks should be 8 ohms or 4 ohms.
If you plug in one 16 ohm cabinet to each 8 ohm jack you are at 8 ohms.
If you plug in one 8 ohm cab to each 4 ohm jack you are at 4 ohms.
If you plug two 4 ohm cabs you are at 2 ohms.
The amp was not designed to run 2 ohms, and seeing as it is an older amp that is VERY out of production, if you blow the output transformer it will be an expensive and difficult repair.
Okay all that beware jazz out of the way.
In my experience, and from what folks at Mesa and my amp tech tell me. It can feasibly do 2 ohms. Most 4 ohm cabinets are actually running from 2 ohms up to 16 ohms or higher at different frequencies. However, running at 2 ohms is dangerous and can damage the amp. It will do it no problem at low to medium volumes. But when you start really pounding it out (and if your buddy want's more loud than a Bass 400 into one 8x10!) that is when it will implode into a black hole of tube amp repair bills.
My tech's advice was to give up on the idea of runnign two 4 ohm cabs, and instead find two big old 8 ohm cabs.
Mesa made plenty of 8 ohm 2x15 and even 8x10 cabs. Get two of those.
4x15 is plenty loud.