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The figure illustrates the effect of high source resistance within the amplifier, or high resistance within the cable between the amp and speaker. For illustrative purposes the source resistance is wildly exaggerated and is not a real world case. It's very safe to say that no product coming out of Bob's R&D with a one ohm source resistance value would ever make it into production. Using a hundred foot run of 20 gauge wire between the amp and cab would give this result, though.
But the real fly in your ointment is that loudspeakers do not present a uniform load. Their impedance varies with frequency. The average 8 ohm rated speaker shows an actual load anywhere between 5 and 50 ohms within their operational bandwidth. Despite that fact amplifiers still deliver a uniform voltage across the bandwidth, which is quite serendipitous, for if this was not the case the speakers simply would not work.
The illustration is simplified model. This would account for transistor losses, power supply droop, etc. No one is putting an actual 1-ohm resistor in the amp. In fact the resistance is most likely non linear fuction of current like most things in this world.
As one making high density, high current, class D amps for motors and engines that go into vehicular and industrial enviroments without fans for years of contiuous operation at 105 deg C ambients, it is voltage bus or power supply droop that gets you at high loads as stated by Bob which is a voltage decrease. As I believe Bob indicated, this can be from the input magnetics exhibiting drop and IME non ideal capacitor behavior.
Also for the sake of power rating and comparison, something needs to held constant. Sure impedances move around as a function of frequency. And I imagine there is variation from speaker to speaker ona design basis. But we usually do not let these types of variations keep us from analyzing what's going on and looking for the trends and sensitivities.
But can you anser this simple question:
Eden state 200W for an 8-ohm load, 320W for a 4-ohm load. What is the voltage across each respective load? Does you answer violate ohm's law?
BTW, I have provided a simple mathematical explanation to a 1.75 dB increase based on the orignal posters numbers. If you disagree with me, can you show where there is an error in the math?