so how come we run BF 6V6s (i.e. in a BF Deluxe Reverb) at 6k6 415 V?
Or more than 415v.
You can design on a cocktail napkin, or you can design very accurately, but rarely both at the same time. Class A operation is one of those times where you might be able to do both.
Also, if you really understand what's going on, you can cheat by making simplifying assumptions, and know how reality will differ from your simple result.
So first off, I think he's thinking class A. 300v * 0.04A = 12w.
I also think he's using another little cheat to make things easy: assume the plate swings all the way to ground (0v) and the tube swings from 40mA to 0mA. Truth is, a pentode will get closer than a triode, but the plate will almost never swing to truly 0v. For 6V6, look at the 0v grid line at a plate voltage below the "knee" of the curve, and it looks like you really won't swing the plate below 40v. Also, it's quite hard to cut tube current off completely.
The formula gives a.c. impedance of the output transformer; meaning the voltages and currents we are talking about are not the dc plate voltage and idle current. But if we have a tube being run in class A, it idles at/near 100% and ideally swings above and below idle by an equal amount. So instead of figuring the resulting ac voltage swing at the plate and the current swing through the tube and load, take a shortcut and call those swings equal to d.c. conditions.
You also imagine the pentode behaves like a resistor, which it doesn't. But it's a close enough place to start to figure if the idea has merit.
so for a 6V6GT running at 415
415/(12/415) = 14k4
so how come we run BF 6V6s (i.e. in a BF Deluxe Reverb) at 6k6 415 V?
I figured your numbers came from a silverface Champ, but I'll answer to the Deluxe: it's class AB, a higher supply voltage is used, a smaller primary load impedance is used, with more bias voltage to keep the tube from melting at idle or during the signal swing. PRR's approach will work, but you now have to know that plate current will swing to a value 2 times or more what it is at idle, and the ac plate voltage swing is bigger. And we can't just plug in the value of the max dissipation for the tube. In other words, we're moving away from "cocktail napkin design".
But let's say you were thinking about that silverface Champ, with 395v on the plate. First, remember there is also a cathode resistor underneath, with maybe 20v across it, so your plate-to-cathode voltage is more like 375, and maybe 45v of that has to exist across the tube at maximum current so you have 330v left. Also remember by this time, Fender knew they could push the 6V6 as a 14w tube (there's plenty of boundary-stretching that occured to 6V6's), so we're idling around 20v/470 ohms = ~42mA.
So if we have a tube that has 375v across it, but will swing a total of 330v, and we assume that it will swing the idle current to 0, then
330/.042 = ~7860 ohms, or about the 8k that would be typical in a Champ. Happily, 330v * 0.042A = 13.89w, so dissipation checks out.
This is all being a little loose and free with the numbers, but it is a way to see whether a proposed operating point passes a first stage sanity check.