12-12-11: HermanNot that it makes much difference, but the power loss will be a bit less than what you calculated. Since the output impedance of a SET amp is significant, it will be able to put more voltage into 12 ohms than into 8 ohms. Output impedances that I recall seeing for 300B SET amps range from around 2 ohms to around 5 ohms, corresponding to damping factors of 4 to less than 2.
As long as you can live with the loss of power. I believe these calculations are correct....
Taking as an example an output impedance of 4 ohms (damping factor 2), I calculate that the 8W capability into 8 ohms would be reduced to 6.75W into the 4 ohm load through the autoformer's 3:1 impedance transformation.
Best regards,
-- Al