Remember that the speaker is little more than a cone whose movement is controlled by electric impulses, which creates sound. Impedence is a circuit's resistance to the flow of electrons. When the impedence is higher, there is more resistance to movement. Resistance to movement means that the flow of electrons will be more susceptible to changes in momentum, meaning tighter speaker response. It's difficult to explain.
Compare it to suspension on a car. A stiffer suspension will be equivalent to a higher impedence- more resistance to movement, quicker return to neutral, and much tighter response. Softer suspension would be equal to a low impedance- less resistant to a change of momentum, slower return to a neutral position, mushier response.
And FYI: 300 watts at 4 ohms on the JL amp will NOT be equivalent to 300 watts at 2 ohms. That automatically regulated power supply is something of an automatic gain control. When the impedence is turned up, so is the gain. The efficiency is turned down, as is the quality of the power. The JL amp has the capability to produce 600 watts at 2 ohms, but its design keeps things simple for those who don't want to go to the trouble of figuring out impedence loads and power output.
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