You can change a 4 ohm speaker to be a 8ohm speaker by placing a 4 ohm resistor between the speaker and the amp. You will effectively decrease the sensitivity of the loudspeaker. The reason why there are 4 ohm and 8 ohm speakers out there is based on the driver, driver compliment and intended purpose of a loudspeaker (which also has to do with efficiency). The 4 ohm or 8 ohm rating is also averaged. As I am sure you are aware, a speaker impedance is far from straight line. A series resistance in front of the crossover will not change the crossover and speaker itself, but will make less current run to the speaker. You can simply turn the volume control knob higher to counter act. It would effectively make the amp work
harder.
Here's an example. I have a jig build for Sound Easy FR, Impedance and other measurements. It has a series 10ohm resistor for calibration. Once in a blue moon I forget to flip the switch and take FR of a loudspeaker. It remains absolutely the same except lower.
As to the manufacturers. Well, if you are designing a speaker with driver A, B and C and the desired combination comes out as an averaged 8ohm speaker with 89db sensitivity, it is more a question where you've reached your goal.
To the tube amp experts: what exactly is a 4/8ohm switch on old tube amplifiers?
I don't mean to hijack the thread so I'll shut up now.