Output impedance is defined by the amplifiers Damping Factor. It is the ratio of the output impedance to the nominal speaker input impedance or load impedance.
In practice the higher the damping factor the better because cabling and the interaction of the amplifier and load will modify the response as amplifier input impedance rises and damping factor falls. A damping factor of around 100 is worth having if you seek accurate audio reproduction (above this there are still benefits but they may not be audible).
In short, an amplifier with high ouput impedance will be much less linear when coupled with a speaker than one with low output impedance. Warm one resonant bass response is also common with high output impedance amps as the natural low frequency resonance of the speaker drivers are not shunted/damped. (Some seek this warm bass response - in this case a high ouput impedance can be regarded as a tweak to get the desired sound. Some like to change cables to twak the soud an in this case too, a high output impedance amp and may be desirable as it magnifies the affects of cables.)
In practice the higher the damping factor the better because cabling and the interaction of the amplifier and load will modify the response as amplifier input impedance rises and damping factor falls. A damping factor of around 100 is worth having if you seek accurate audio reproduction (above this there are still benefits but they may not be audible).
In short, an amplifier with high ouput impedance will be much less linear when coupled with a speaker than one with low output impedance. Warm one resonant bass response is also common with high output impedance amps as the natural low frequency resonance of the speaker drivers are not shunted/damped. (Some seek this warm bass response - in this case a high ouput impedance can be regarded as a tweak to get the desired sound. Some like to change cables to twak the soud an in this case too, a high output impedance amp and may be desirable as it magnifies the affects of cables.)

