From Wikipedia
Ohm’s law states that the current through a conductor between two points is directly proportional to the voltage across the two points. Introducing the constant of proportionality, the resistance, one arrives at the usual mathematical equation that describes this relationship:
I (current; amps) = Voltage divided by Resistance (ohms)
At the risk of embarrassing myself, as resistance decreases the current required for a given voltage goes up.
As an example:
1 volt/8 ohms = 0.125 amps;
1 volt/6 ohms = 0.167 amps;
1 volt/4 ohms = 0.25 amps
1 volt/2 ohms = 0.5 amps
So, for a constant voltage, current requirements double going from 8 ohms to 4 ohms and quadruple going to 2 ohms. Current production is a more useful indicator of amp "grunt" than rated wattage (or so I think).
The other thing to remember is that for a given speaker design, resistance might not be constant across the frequency range. Low resistance dips occurring at different points can result in differences in how things sound between two amps with similar wattage ratings but differing in current output capability.
That’s what I think I know.