I see the statement you are referring to, which says:
Output Regulation: Approximately 0.2 dB 16 ohm load to open circuit (Damping factor approximately 45)Like most tube amps, the Classic 120 is presumably designed such that the output tubes see a load that is the same or similar when a 4 ohm load is connected to the 4 ohm tap as when an 8 ohm load is connected to the 8 ohm tap, and as when a 16 ohm load is connected to the 16 ohm tap.
To accomplish that, it can be shown that ideally the output impedance of the 4 ohm tap would be half of what it is for the 8 ohm tap, which in turn would be half of what it is for the 16 ohm tap. Ideally that would result in the damping factor being the same for all of the taps. Various factors will cause some differences between the three damping factors, especially when the output impedance is very low, but they will usually be in a similar ballpark.
And given that a damping factor of 45 for the 16 ohm tap corresponds to an output impedance of 16/45 = 0.36 ohms, and the fact that the output impedance of the 4 ohm tap is almost certainly lower than that, it seems safe to say that interaction of the amp’s output impedance with the impedance variations of a speaker whose minimum impedance at any frequency is 3.8 ohms will not be significant.
Best regards,
--Al