You realize, I hope, that this reads as very condescending.
That's really badly worded. (and again, condescending as it's rhetorical yet looking for a response)
You are asking what the relationship in a speaker system is between wattage and impedance.
As we've already explained to you, sensitivity is voltage.
If your resistance drops while your voltage remains constant than your amperage (current) increases; which in turn increases both VA (literally volts X amps) and Wattage (power draw).