I have heard the same whereas using the largest tap of a transformer will yield the "greater usage" of the OT. Upon further reading I find many explain it to be nonsense. If it is nonsense I do not understand how it can be.
You apply a.c. power to the primary, and take off a.c. power from the secondary. Say you use the highest tap available... You can control the amount of a.c. voltage applied to the primary directly but you can't control the alternating
current directly; that's a byproduct of the applied a.c. voltage and the reflected impedance of the primary.
Likewise, you can easily understand volts-ratio from primary to secondary and relate it to turns-ratio; current-ratio from primary to secondary is opposite volts-ratio and again feels like a secondary effect because you only directly control volts and impedance (and transformer winding turns to set up the ratios).
You apply that a.c. volts to the primary, and because there is a set number of primary turns, you've also established some number of "volts-per-turn". The secondary has the exact same number of volts-per turn, but has generally much fewer turns, and so steps-down the total voltage (current gets stepped up because the secondary load impedance as we use the OT is much smaller than the reflected primary impedance, but we assume power in = power out).
Whatever # volts-per-turn you have on the secondary is not only at 1 tap or turn of the secondary, but on all turns of the secondary. At the highest impedance tap you're getting a voltage equal to the volts-per-turn dictated by the applied primary a.c. voltage, times however many turns there are in the whole secondary. You're connecting the highest load impedance to this tap and so the load current is the lowest at this tap. When you connect a proportionally-lower load to the next lower tap, all turns of the secondary are still energized, but the pick-off point is fewer total turns of the secondary and lower output a.c. volts. Your load is proportionally smaller, so the current is proportionally higher and total power through-put is the same as for the higher-impedance tap.
Now that you understand all this, where people throw the B.S. Flag is that regardless of which tap you connect to, all secondary turns are energized all the time, and by the same amount regardless of which tap is used. The same power-in results in the same power-out regardless of which tap you use. You might say, "but if output current increases when using the lower impedance taps doesn't that change how the winding responds?" The only thing it could do is create more voltage drop across the DCR of that portion of the winding, but that part-winding is also a shorter length of the same heavy wire, so its DCR is proportionally lower.
The key is understanding the fact that when a.c. power is applied to the primary that all turns of the secondary are energized, all the time, not just the part-winding connected to the speaker. This is the reason you have a feedback return from one set tap, and can plug your speakers into any other tap and it still works the same.