I frequently see high efficiency speakers suggested for those who listen at "low levels." And is this another area that actually is "how easy the speaker is to drive (as related to its nominal impedance)" that is more important than the actual sensitivity number?
@immatthewj Efficiency (sensitivity) is important but so is the impedance and phase angles the amplifier must deal with.
All amplifiers make more distortion into lower impedances. This distortion is audible- don't fool yourself.
So if you want to get the most out of your amplifier dollar investment, its best served by a speaker of 8 Ohms or more, if high quality sound is your goal. Its a pretty weak argument for 4 Ohms just because some amps can play only 3dB louder (which isn't remarkable to the ear).
Its harder to find high powered amps that actually sound like music as opposed to electronics. For that reason higher efficiency is good whether played at a lower volume or not since it can take advantage of lower powered and (hopefully) more musical amps. Its that first Watt of most amps that is usually the most important so if your amp has a good first Watt, you can see that a speaker of higher efficiency will be more able to take advantage of that.
FWIW Dept.: My speakers (Classic Audio Loudspeakers) are 98dB, 16 Ohms and flat to 20Hz. They are also some of the most revealing speakers I've heard.