The manufacturer says 8 Ω *maximum*. The extension cab out of the Roland Bass Cube 100 is in series, so any cab connected to it lowers the power that the amp section puts out.
In this case, as opposed to the massively more common parallel connections found in (solid-state) bass heads/cabs/expandable combos, the less ohms the better*: heck, if you had a two-driver cab with 4-ohm speakers wired internally in series for a total 8-ohm load, or an 8-ohm cab with four 8-ohm drivers wired in series-parallel, you might even consider adding an all-parallel switch to bring said cab down to 2 ohms in order to use it specifically with the Roland combo.
Hence Roland's suggestion. In other words, in this case you wouldn't break anything no matter what impedance the extension cab would be, because the total load presented would always be higher than that of the internal driver alone, which the amp can obviously take, but a 12- or 16-ohm ext. cab would increase the load so much, and make the power so little that the stack would be too quiet and essentially not worth it.
"8 ohm maximum" here means "if you use 12 or 16 you might as well turn down the volume knob with the combo alone", as opposed to parallel speaker out jacks reading "8 ohm minimum" which we're used to seeing, which means, as we all know, "anything lower than 8 will fry the amp, don't say you hadn't been warned".
*And, as in all cases, the more efficient the better.