Terry: Just use the 8 ohm speaker without any matching R. The R will just convert the audio power into heat energy and will not affect the quality of the sound whatsoever. Speaker Z varies with frequency and that 3.2 ohms Z was only at a frequency of 400 hz anyway.
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The idea of matching the voice coil impedance comes from something called the Maximum Power Transfer Theorem, which (executive summary) basically says that the most power is transferred to a load (speaker) from a driving source (output transformer) when the impedances are matched. It's good design practice to match the speaker impedance with its driver.
Having said that...
A 2:1 mismatch will result in an imperceptible loss of sound volume and will not introduce distortion- assuming that (because you are posting here) your project is a 3-to-10 watt tube radio and not an 800 watt earthquake machine.
So as the others have said, you won't damage anything with an 8 ohm speaker, but make sure that speaker has some resistance, is not shorted, or it can damage the radio. You don't want to cook the output transformer.
You might find a low watt speaker will sound better than a high watt unit. A low watt radio might not have the power to get the most from a high watt speaker. But again, no harm in trying it. The higher watt speaker is able to dissipate heat better than the cheap little speaker.
One way to QUICKLY burn out an early solid-state amp was to put a dead short across its speaker terminals and then crank the volume control to max. The two technologies have different sensitivities to abuse, but the tube radios were far more abuse-tolerant than their semiconductor counterparts.
Of course, the higher-end modern solid-state amp makers have acknowledged that smart people (the customers who bought their products) do stupid things, and have incorporated active and passive protective devices into the output stages to save the amp in case the speaker leads get shorted.