You want a technical presentation, here’s my talk at the 2004 European Triode Festival:
As for the lengthy previous post, I am not sure about the impact of dynamic variations in output impedance. One way to measure the impact would be to measure distortion harmonics at a constant voltage output, compare 4 and 16 ohm loads, then repeat again into a reactive loads.
The key point stands: Push-pull Class A triode has the most linear interface to loudspeakers. Nearly all loudspeakers generate significant back-EMFs, which are resonant in character, that reflect back into the output devices. Other topologies have nonlinearities or discontinuities that interact with these resonances, which exaggerates speaker coloration.
There are planar-type speakers that present essentially resistive loads, but the reason for this flat impedance curve is very low magnetic coupling between the diaphragm and the magnetic system. As the magnetic coupling (BL product) becomes more intense and efficiency increases, resonances appear in the impedance curve, as well as smaller narrowband divots that reflect stored energy. Regrettably, speakers are inherently resonant, particularly as efficiency goes up. It has to be kept in mind that most speakers are stupendously inefficient, ranging between 0.3% and 1.0%.