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Not sure what you are actually asking.Here's a really stupid question... is it still necessary to match the impedance at lower volume?
But, for tube amps. one should match impedance as a rule. It is independent of volume played. You are ALWAYS safe matching impedance amp to cab. To not confuse the issue, we won't go into some amps able to take a 1 step mismatch (i.e. 8 and 16) .