For loudspeakers, moving around on taps will change the loading that the 300B sees. It's a sparsely discussed topic, but tuning an enclosure for use with SET amplifiers requires some adjustments to the T/S parameters of the driver used, and if you don't do that, the added damping from going down a tap on the output transformer will help correct the design deficiency. (I'm going to call it that, since a high efficiency high end speaker should have this tuning to begin with)
On headphones, you're so unloaded on all the taps and the damping is high enough, that what you're actually left with is a way to control the noise floor. While the 4 Ohm tap will provide less power into your headphones, it will do so with less background noise contributions from your amplifier. With the K1000's, sensitivity is low enough that this doesn't really matter, but if you're really crazy and you want to drive Grados with your Paramounts, then you'd want to be on the lowest impedance tap.
-PB