I'm not disagreeing with your discussion of low output impedance. However, in rereading Harley's discussion of power output into varying impedance loads, and the resulting loudspeakers' varying dbW (decibel watts) measurements, he makes no mention of low output impedance negating the effect. Perhaps this is an issue of voltage paradigm versus current paradigm?
I don't have Harley's book, and so I don't know exactly what he is saying, but yes the question can be considered in the context of the two paradigms of amplifier and speaker design. Those being the voltage paradigm, and the power paradigm, which is more accurate terminology than "current" paradigm, as explained in Ralph's (Atmasphere's) excellent paper on the two paradigms.
Consider the output stage of an amplifier to be a theoretically ideal voltage source (zero output impedance), the voltage being proportional to the amplifier's input voltage, in series with a resistor (equal to the amplifier's output impedance).
In a voltage paradigm amplifier, by definition, the value of that resistor approaches zero (i.e., it will be a small fraction of an ohm). The result is that the speaker will see a voltage proportional to the amplifier's input voltage, regardless of what the speaker's impedance may be at the frequency that is involved (as long as the amplifier is capable of supplying the required current, the required current being higher as the speaker's impedance decreases -- recall Ohm's Law). Nearly all amplifiers with solid state output stages work this way, and the majority of conventional box speakers are designed based on the assumption that they will be driven this way. Many tube amplifiers approach this model, although only approximately because their output impedance is typically higher. Other tube amplifier's, with even higher output impedances, fall into the power paradigm category.
As Ralph's paper mentions, a significant downside of voltage paradigm amplifiers is that they typically (but certainly not always) require more feedback than power paradigm amplifiers, increasing the well-known side-effects of feedback.
In a power paradigm amplifier, the output impedance is much higher, for instance 4 ohms or more in the case of many of Ralph's designs. That will cause both the voltage that is seen by the speaker and the current that is drawn by the speaker to depend on the impedance of the speaker at the particular frequency that is present. The higher the speaker's impedance at the particular frequency (or frequencies), the more voltage it will see (because it represents a greater fraction of the total impedance that is in the path, meaning its own impedance plus the amplifier's output impedance), but the less the current that will flow (because the total impedance in the path is greater). Since, if we neglect the effects of inductance and capacitance, power is equal to voltage times current, the power that is delivered to the speaker (as opposed to the voltage) will remain fairly constant as a function of variations in the speaker impedance.
As I said, most speakers, especially box-type speakers, are designed with the expectation that they will be driven with voltage-paradigm amplifiers. But Ralph's paper includes this statement:
Loudspeakers that operate under Power Paradigm rules are speakers that expect constant power, regardless of their impedance. Examples include nearly all horns, ESLs, magnetic planers, a good number of bass reflex and acoustic suspension designs. Horns, ESLs and magnetic planers do not get their impedance curve from system resonance and so benefit from a constant power characteristic and indeed, many of these speaker technologies are well-known to sound right with Power Paradigm amplifier designs.
So that is some background. Returning to the original question, I think all of this should make clear that a tonal imbalance can result from a paradigm mismatch between amplifier and speaker, such as the excessive brightness that would undoubtedly result from using a power paradigm amplifier (high output impedance) to drive this particular speaker (4 ohm impedance in the bass, 8 ohm impedance in the treble). But a voltage paradigm amplifier (near zero output impedance) would deliver essentially the same voltage into both the 4 ohm and 8 ohm impedances, which is presumably the expectation the speaker was designed based upon (or it would not sound right with just about any solid state amplifier). And the ability of the amplifier to deliver twice as much current into 4 ohms than into 8 ohms has no direct relevance to tonal balance; its main relevance is to maximum volume capability. Although, of course, for any of many other possible reasons one voltage paradigm amplifier may sound different with the particular speaker than another, and it stands to reason that an amplifier that can double current into 4 ohms will, everything else being equal (which of course they rarely are), be more comfortable dealing with a speaker like this.
I'll add in closing that although I haven't read Harley's book, I have read a lot of his writings over the years in TAS and Stereophile, and I suggest that you do not exclude the possibility that anything he says of a technical nature may be flat-out wrong.
Best,
-- Al