I think it's important to match the tap to the impedance of the speaker listed in the specifications. This is what McIntosh recommends. Most amps are built around one "tap". Some amps have no 2 ohm specification for output. It's all about current and stress on the amp caused by the amps inability to supply the necessary current to produce the watts. Asking an amp to supply current for which it cannot easily supply places stress on the amp and the sound quality will suffer. No two Mac amps are the same in this regard. The smaller the Mac amp the more you need to pay attention to careful impedance matching.
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