Mine is set to low, because I find the heat is greatly curtailed (I don't care if people don't believe me, and I already offered to measure heat if they really cared), and to reduce consumption . . . because it's acting as pre/pro.
However, I may have come across a post saying that even as a pre/pro, high impedance may be desired to get proper preout voltage. Unmeasured, my ears cannot tell any difference. I do have a Samson S-convert at my disposal (which I used for less than 1 minute on my subwoofer because I thought the house was going to collapse).
There is a person I greatly trust who also owns the Onkyo 805, who uses its amps, and yet still has it set to low impedance. I can try to find his post(s) from AVS if anyone really cares to see.