I work for a competitor of UL and do safety testing of electrical products, particularly electronics and a/v equipment (I get to play with a lot of high-end stuff that I could never afford, which is cool). Anyway, the safety testing that is done on speakers to ensure that overheating does not occur is based on the manufacturer's max power rating and impedance rating. The higher the max output, the more of a load we put on the speaker, and the lower the impedance rating, the greater the current and more often than not the hotter the equipment gets. Their are cutoffs for how hot different materials on the speaker can get during these tests. I've had times where the manufacturer has raised/lowered their impedance rating based on the temperature testing results. They're obviously a lot happier when they get to lower it!