For instance, if you have 8 ohm-89 dB speakers connected to your AVR and you set the listening volume to 25, you'll experience room-filling sound. Conversely, if you switch to 2 ohm speakers, they will require more power to achieve the same volume. This means you would need to raise the volume to 50, which forces the amplifier to provide more power to the speakers, potentially leading to stress on the amplifier, heating issues, clipping, and so on.
Now, let's consider another scenario.
If you are using 8-ohm, 100 dB speakers with your AVR and your listening volume is set to 10, you will still get room-filling audio, but you'll only need half the power to make that speaker louder.
However, if you use a 65W AVR with 100dB speakers, instead of music, you might hear hissing or white noise (which is a topic for another discussion).