Amp>8 ohm cab> 8 ohm cab = 4 ohm load.
But no, I've run mine at 16, 8 and 4 and can't say I have any preference that trumps the differences in the cabs presented to create those loads. The theory is, the higher the better. That OT's wound for 16 ohms would operate best there as 8 and 4 ohm taps are tapping off early from the full wind. But I find the differences in cabs and speakers overwhelms the differences in impedance choice. So even though in theory 16 ohm would be preferable, I still daisy chain 8 ohm cabs and run it at 4 ohms and it works just fine.
And, while there are differences, it's almost impossible to get a true test of sonic differences because the same speaker model sounds different when built with different impedance ratings. So, if you want an 8 ohm cab, and you have two V30s rated at 16 ohms then you can have an 8 ohm cab. But if you have 2 8 ohm speakers wired for 16 ohms and use the 16 ohm tap, even with same speaker models and same cabs, you won't really know how much of the difference is just the the OT because the speakers sound different when built to different impedances. That's why some guys who have discovered this, have strong preferences for certain ohm ratings on certain speaker models, because they feell that is the best sounding version of that speaker. Then they wire it to make it work with their amps.