Power soaks and attenuators have in most cases
resistors inside to swap electrical power into heat.
The speaker has an inductivity which responses to
the output transformer and the tubes. It´s like
an exhaust on Your car.
If You play a note, the speaker moves forward.
Then the speaker moves backward and causes
some power back to the power amp.
So the electrical reaction is much more "healthy"
with an inductive load than simple resistors.
We don´t recommend attenuators, because they
cause unnecessary stress to the tubes.
Please excuse my bad English for the explanation,
maybe Mark 2C helps me with a proper translation.
Thanks,
Peter