Power is Voltage times Current.
My 12V tractor starter motor delivers much more power than my 230V A/C motor, because it sucks boat-loads more current. (12V@200A vs 240V@5A)
My 60V welding transformer can do more damage than my 30,000V furnace spark transformer (100A vs 0.030A).
Transformer "impedance" selection interchanges voltage and current.
Getting a lesser plate swing at more current, then using a lesser step-down ratio, tends to give about the same Power. You don't hear plate swing, only speaker swing.
In audio SE design, the *real* limit is always Pdiss, plate dissipation. And over a wide range of V and I giving the same Pdiss, we can get about the same speaker Power (around 40% of Pdiss).
I may be cross-threading here. A Power Pentode just sitting there does NOT have an optimum load. And its internal resistances (both of them) are very-far from any high-power point. Indeed that is why a pentode makes more power than a power triode. We can select a load which is very far away from either internal impedance. In most power pentodes, the spread of the two tube impedances is so wide that we may select many different loads with hardly any difference.
TWO internal impedances??
Yes. KT66 data is partial; take 6V6 on
GE 1957, page 4, bottom.
(Ignore grid-lines above Ec1=0V; we don't go there in audio.)
The conventional "plate resistance" is the slope of the near-horizontal lines. Taking the Ec1=0V line as typical, from Vp= 75V to 375V the plate current rises from 100mA to 115mA. 300V change makes 15mA change, so Rp= 20K ohms. If I take a narrower swing at a lower current I see slope nearer the 50K the sheet says.
But the "other impedance" happens below the knee. Plot from 0V 0mA up the slope of the below-knee lines. 20V and 80mA suggests 250 Ohms. If you plot a lot this runs 300r to 200r for 6V6.
For best power transfer we want a load much higher than 250r, and much lower than 50K or so.
If "much" is "3", then we want over 750r and under 16K. That's a 21:1 zone!
What we really do with "good" (minor parasitics) devices is match the power stage V and I ratio to the load impedance. The numbers I gave above do that. "316V @ 125mA and 2.5K load"; 316V/125mA is 2,528 Ohms. Franco cites 250V 85mA, 2200 load. This actually computes to 2.9K. However once you get close, you may find that a slightly different (often lower) load gives "better numbers" (higher Watts and lower THD). But the "lower THD" is often higher 3rd harmonic (and low 2nd harmonic), which is lower on the THD meter but higher (harsher) on the ear.
Look at
HK257, page 3, Class A for Audio, 1 tube operation. You have your choice of 1000V 75mA at 12K load or 500V 150mA at 2.6K load.... 75 Watts either way. Double the voltage, half the current, 4X change of load, no real difference.
Well, differences. A good 12K transformer is a lot of fine wire, 2.6K winding is cheaper. 1000V supply needs more heroic insulation (but less-fat conductors). However in H-K's market (big radio!), a designer may find 1,000V laying around left over from a bigger stage; or may find the lower grid drive voltage more convenient. As a "video" (extra fast audio) amplifier, where transformers are problematic and direct-drive is common, he may need the large swing of a 1,000V stage.