The output tubes or transistors will see less of a load using the 4 ohm tap, perhaps maybe half of what it would using the 8 ohm tap. That is the purpose of output transformers (impedance matching), and autoformers.
Hifihvn (Answers | This Thread)
I agree with this. As I agree with Hifihvn. Another good explanation is offered by Roger Modjeski who recommends trying "light loading"his the RM-10 MkII amps. There is a pretty clear explanation as to why in the owners manual. Lower distortion and longer tube life being a couple benefits, at least where the RM-10 MkII is concerned.