I've got some old NAD and Yamaha amps/receivers which have this feature. Like 3db, I was under the impression that the low impedance setting would limit the current available from the supply rails to keep the amps from overheating when asked to push a low impedance load (thus protecting the amp from thermal shutdown/failure, but limiting output somewhat when in the 'low impedance' setting). I'm not sure if the Yammie and the NADs are similar in implementation of this feature or not. I would suspect that an amplifier actually built to drive low impedance loads would not require this feature, but that would be a burly amp, and probably more expensive to produce than just using a cheap current limiting band-aid like the impedance selector on an amp with lesser capabilities. I've also played around with autoformers to raise/lower the impedance seen by the amp; this allowed my inefficient 4 ohm monitors to play nice with my limited power Yamaha receiver, and allowed me to use higher impedance speakers with some tube amps I have, which for some reason use the two-ohm taps on the output tranny's. (Oh, no, I mentioned tubes, there goes the reputation!)