Tubeswell's logic is fine as far as it goes.
Hidden in there is the idea that the plate will swing from B+ to *zero* volts.
That does not happen. A "bottomed" tube will pull down to 50V-100V depending on several various factors
First: pick a B+ and find the idle current for the selected dissipation. 380V seems reasonable, and for guitar-market "6L6" (replaces 6L6GC) 30W is nominally safe but IMHO 25W may be a safer bet.
But: is all the 380V available to the tube? Usually, the way we add things up, and depending on G2 bias, we have cathodes standing 25V-30V up from B-. So the tubes only have say 330V to work with.
2 times 25W is 50 Watt idle heat. To get there we need 50W/330V= 0.151 Amps total cathode current. At idle this is 75mA per tube.
For a cathode-biased amplifier the total current should not change much from idle to full roar.
For an ideal amplifier, at FULL power it shifts (as TS said) to 150mA one tube, zero in other.
The tube has 330V to work with but can only pull-down to maybe 50V. So peak voltage swing is 280V.
The peak swing is 280V at 0.150A, which is 1,867 Ohms on the one tube.
We buy P-P OTs by the plate-to-plate impedance. For a CT winding this is *4 times* the one side impedance. So far we pencil 4*1.87K= 7.5K.
However tubes are not "ideal". They work better at higher current (up to a point!). For a happy audio amplifier with the usual audio tubes, we expect the total cathode current to shift-up 15%-20% at full roar; max current around 1.2 times idle current. This works "in our favor", allowing max clean output to slightly exceed half the total idle dissipation. So figure 7.5K/1.2= 6.2K load.
Yes, the 7027 sheet shows a fairly similar bottle working well with 380V, a low 0.138A idle, a high 0.170A full current, and a lower 4.5K load. This is the kind of condition you can only find when you have low-pay junior engineers who can vary all parameters and document every result. It may take them a week to test and then sort the "best" conditions. And "best" is subject to pressure from Marketing department. Those 36W and 44W conditions look suspiciously high to me. I wonder if distortion goes high, but then multiple distortion effects semi-cancel to give a low number right AT that power point. And maybe in guitar we do not care. Also with loudspeakers our load impedance is never any specific value. While 6.2K versus 4.5K looks like a real difference, a specific "8 Ohm" speaker may be 7 Ohms or 10 Ohms.
(Also the published spec-sheet boast-point runs hotter than my assumed 25W Pdiss per tube.)
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> Zout = Va/(Pa/Va)
This reduces to V^2/P, posted in the #2 message above.
I can't make this work-out for any self-bias amp.
6V6: 280V, 12Wdiss, V^2/P= 3.3K, sheet says 8K.
7027: 380V, 25Wdiss, V^2/P= 2.9K, sheet says 4.5K.
I believe it is missing a root-2 for sine-like waveforms, and several factors of "2" many of which combine. I think the missing factor is ideally 2.828, for real tube nonlinearity about 1.1 to 1.3 times lower (depending a little on Marketing pressure) for 2.6 to 2.2 lower.