I switched to my non advertising user name.
If for example you have a tesoro with 150 ohm output impedance. You hook up a speaker that is 150 ohms. The voltage you get to that speaker is half what is coming out of the machine. If the machine puts out 4 volts (open circuit with nothing connected) half the voltage is across the internal resistor in the machine, the other half is across the speaker. The power to the speaker is works out to 26.6mW.
If the speaker is a 300 ohm speaker, you get a little more voltage but less current due to more ohms. So the power works out to 23.7mW.
If the speaker is 75 ohms, you get a little more current, but your voltage is lower. The power works out to 23.7mW at the speaker again.
But other factors come into play like the efficiency of the speaker. High spl speakers will sound louder than low spl speakers even with less power. Then there is the clarity and frequency response. Even with single tone machines, a wide response speaker will give you more information.
If you apply a 1khz square wave to a narrow response speaker, you cannot reproduce the squareness of the wave. The edges get rounded. A square wave or rectangular wave is made up of many harmonics at many frequencies. If that were not true, a trumpet may sound like a flute. If they play the exact same frequency, they sound much different in real life because the shape of the wave is different.
But getting back to ohms, there is not a lot of power difference there. But you want to squeeze out as much as you can and stay efficient. Mostly the differences you hear are the speaker quality.
But you be surprised what headphones use the same exact speaker and the only difference is quality of the other components.