Scaling winding impedance is simple geometry. More/less turns of thin/fat wire.
Not-using ALL the copper on an OT is not a large sin. Especially in guitar amps, which don't attempt 70KHz or really huge inductance.
The scaled-out difference, loading at 4r or 16r, is a small difference in winding resistance. Which is already small relative to the marked impedance.
In some Ideal World, you pick your speaker impedance not-too-small and not-too-large. On the low end: Speaker impedance should be much larger than speaker-line resistance. Even if the line is short, the "tinsel" lead-ins from speaker terminals to voice coil must be light yet flexible, so are thin, and add a few tenths of an Ohm. At the high end, many-turn voice coils cost more to wind and rot-out quicker. Most 300r speakers and many 45r speakers died young. So 3.2r DC (4r audio) was common for in-box (short line) speakers. In theaters with 300 foot speaker lines, two 16r speakers were wired for 32r total load, so the long line did not have to be expensive fat-gauge. This was a general state of affairs until the early AR speakers which were still 4 Ohm nominal. Soon after, transistor amps appeared in hi-fi, but some of the early ones did not stand-up in 4 Ohms. (And theaters gradually changed-over from amps in the booth to amps behind the screen.) 8 Ohms became the common impedance.
I don't see 16r speakers being generally cheaper. If you have found an over-stock in 16r, yes, use them.