Dr Toobs - no-feedback SETs have an output impedance that is usually 2-5 times lower than the nominal load impedance. Other than that, your analysis is correct - the 45, using the same transformer ratio, will have twice the source impedance of the 2A3.
PB - the "3 times plate resistance" rule is just one point on a continuum of good approaches. Plate resistance varies approximately with the cube root of current; the 2A3 is 800 ohms at 60mA, 850 ohms at 50mA, and 915 ohms at 40mA.
The primary impedance is usually optimized for maximum power output, which happens when clipping is symmetrical - limited by grid current on positive grid excursions, and by current cutoff at negative excursions. At this operating point, the output source impedance is the plate resistance times the impedance ration of the transformer, plus the resistive losses in the transformer windings. Assuming resistive losses at about 5%, that would be 0.4 ohms on the 8 ohm output. Figure the transformer primary impedance also includes that 5% as resistive, so a 4K transformer has an impedance ratio of 3800:8 if you ignore the resistance of the wire. The actual output impedance with a 2A3 at 50mA is then 0.4 + 850*8/3800, or 2.2 ohms. With a 45, it would be 4.0 ohms.
By using a lower-impedance secondary wiring, you will get a lower source impedance (better damping), but lower maximum output power as well. The distortion at that lower power is also lower, which somewhat compensates, but the comparison is complicated. Mostly what you hear is just the lower threshold of clipping. The clipping will be asymmetrical with an off-optimum load impedance, which emphasizes second harmonic over the third - a less unpleasant distortion - so the perception is even more complicated than the analysis.