A low output impedance (or source impedance), that is low in comparison to the speaker impedance, is somewhat important for maintaining a flat frequency response. This is usually not an issue for solid-state amps, and is mostly a concern for tube amps that are run with minimal negative feedback, or entirely without feedback. Even then it may not be distinguishable from the non-flat frequency response of the speakers and room acoustics.
An ideal voltage source would of course have a zero output impedance.