It works well. I've used vasriations of that setup in several cars.
If one looks at the total amplifier as a component in a cuircuit that starts at the battery and ends at the transducer, it acts as a transformer and as a resistor. The closer you get to a short, the more current is drawn. Also, amplifier efficiency drops significantly as resistance drops, regardless of design. So where I see your point as valid - that you draw the same amount of current to make a given wattage regardless of load, and that the same amount of heat will be generated accordingly - from a strictly scientific/theory standpoint, I will say that in the "real world", where charging systems have a limited supply of power and transistors run less efficiently when they're warm, etc, the amplifier running at the lower resistance to make the same power will run measurably warmer. I do see your point, I do understand it, I'm going by real world experience. :shrug: