I'll start by saying I have not read all 3 pages here,but to answer a few points I see on this page,the reason it is always "best" to use the highest tap on your OT is because the 8ohm tap on a 8/4 ohm tranny is using the full secondary winding.The lower taps on any multi tap OT are "tapped" somewhere closer to the middle of the winding,therefore you arent using the entire winding,not really "bad",but not "ideal".Mesa and Fender OT's can stand a 100% mismatch in impedance in either direction.Using a 8ohm load with your 4ohm out will effectively cause your tubes to run a bit cooler,good for the tubes,if not your tone.Using a 4ohm load in the 8ohm out will cause the tubes to run a bit hotter,which will mean shorter tube life.Not necessarilly dangerously shorter,but shorter just the same.I would not really recommend using the lower load/higher out scenario because of course if the tubes are less than ideal and die a quick death,just as in any scenario a shorted power tube can cause other damage,so if you have a bad power tube to begin with,it will die that much faster if you mismatch in the 4ohm load in an 8ohm out.But the same is true if you bias your power tubes hotter.I generally do that in all my amps,they are on the edge,so to speak,all the time.So if you like the tone of a 4ohm cab in an 8ohm output and your tubes are up to the task it is okay,just be ready to change them more often.What I've stated here applies only to Fender and Mesa OT's,it may or may not be true with other amps as well,but I can tell you do not try any mismatch with any Marshall OT's,they just cant take it.