No! Several factors come into play. Damping factor increases as the impedance of the tap decreases. Many are willing to run 8 ohm speakers from a 4 ohm or lower tap to reap the rewards of the increased damping factor at the expense of ultimate power. Many amps have the feedback optimized for only one of the taps, usually 4 ohm. The audible effects of using a different tap will vary with impedance and phase angle of the speakers selected. As previously mentioned, speakers have varying impedance and phase angle with frequency and output transformers are likewise, frequently non-linear. The best advice is to experiment and let your ears decide.
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