Transformer efficience depends on transformer nominal power and workload.Knock off the nitpicking, OK? It would work fine, with single digit losses for a good part (most transformers are rated 95 to 98.5% efficient), unlike the massive losses of the prior suggestion of using resistors. Transformers work in tube amps, 70v line systems, and power distribution, etc. With a good part, it would work here as weel - just not cheap or light weight.
Very small transformers show an efficiency of 50% at most while very big transformers may equal an efficency of 99%.
For a 100VA transformer which was charged with 50% duty cycle the resulting transformer efficiency may equal about 80%.
Its common sense that Audio program material does rareley demand 100% of available power. Except on the bench when the transformer was checked with a steady sine wave signal but, a steady sinusoidal signal tells nothing about things that actually do happen powerwise in real practice!
Just to save weight (and costs) its good practice to design a transformer for audio application with a duty cycle number that equals 50% at most.
So a 100VA transformer was good enough to match pretty good to a 200 Watt (RMS) amplifier. If I was optimistic enough I'd estimate the transformer efficiency for about 85%
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