Unfortunately the questions are a little complicated.
1) SEX can put out 2 watts into 4. 8. 16, or 32 ohms. Smack can put out 0.2 watts (200mW) into 16, 32, 64, or 128 ohms. Both put out the same power, balanced or unbalanced.
2) Above the maximum impedance listed above, the power falls proportionately with increasing impedance - in other words, it is limited by the voltage available.
* A SEX set for 32 ohms can make 8 volts, which would be 213 mW.
* A smack set for 1238 ohms can make 5 volts, which is 85mW.
* An IHF/IEC standard headphone output which is 5v/120 ohms, would make 3.6v or 43mW.
* Crack, which is current-limited, might make 120mW.
3) Switching the Smack impedance involves turning the amp off, waiting for the power supply to discharge for safety, turning it over, and flipping the switches. You could install the switch board in a more accessible place if you like; the only reason not to switch it while the amp is running is safety.
4) Switching the stock SEX impedance involves re-wiring the output transformer. However, the switch board from Smack can be retrofitted - Doc is finishing up the kit now, I think.
5) If you have no need of speakers, the SEX amp could use the Smack output transformer. You'd have to ask Doc about a substitution, there is no specific kit but the transformer looks the same and is wired the same, it just has 4 times the impedance on the outputs.
6) The Smack is superior in terms of audio performance, due to being only a single stage, shunt regulated, and C4S loaded. SEX is two stages cap coupled, unregulated, and (with the upgrade) C4S loaded on only the first stage.
7) There is no particular reason not to use high impedance phones on the low impedance tap - i.e. set the amp for 32 ohms and use both 25 ohm and 300 ohm phones. The problem comes when you go the other way - low impedance phones on a high impedance amp. Depending on the respective sensitivities, there maybe a significant level difference. And if you have very inefficient high impedance phones then you'll want to use a higher impedance output setting.
So ... long complex answer; I hope it helps!