I assume this thread was inspired my the MacEffects Clear Case for the SE & SE/30. I released a
YouTube video review about that in July 2020. I discussed the clear replacement 8Ω speaker. After all these months of use, that clear speaker still works, but it isn't as loud as the stock 63Ω speaker. I discuss voltages across the MacEffects 8Ω speaker in
this 68kMLA thread (scope measurements are on page 2).
Using a resistor is a bad idea because of how lossy it is. It will drop the volume such that the end result is no different, or perhaps worse, than just using the 8Ω speaker without the resistor.
Using an audio transformer is something I haven't tried, but in theory it should work. It's been a number of months since you gentlemen were discussing this topic, so have any of you given a transformer a try? It would need to be roughly an 8:1 turns ratio transformer for proper matching.