This site links to a page that used to be on Mesa's page that talked about it:
http://www.amptone.com/pullingtubes.htm
It has a letter from a guy at Boogie confirming what is said about pulling the power tubes and halfing impedance.
also:
So it's safe to pull two of my four output tubes?
Yes, but make sure you pull one from each side of the output transformer. Otherwise you will just have a mess. Since this changes the output impedance, you'll need to adjust either your output impedance selector or your speaker load. Here's the deal on that:
When you have 4 tubes in a push/pull amp, that's two tubes in parallel per alternation of the sine wave. When you have 2 tubes whose plates are in parallel, the plate impedance (which is what the output transformer "sees") is halved compared to a single tube per alternation. (Just like speakers, when you have 2 8-ohm speakers in parallel, the total load is 4 ohms.)
If you don't have an impedance selector on your amp, you should adjust your load such that if you're running 4 ohms with 4 tubes, you should be running into 8 ohms with 2 tubes. The actual load under 50W conditions is twice that specified by the normal 100W output tranny.
If you don't change your speaker impedance, you need to adjust the head's impedance such that the speaker load is 2X what the 100W load would be. In the case of an 8-ohm cabinet, you need to select a 4-ohm output impedance on the amp. (8 ohms is twice what the amp thinks it should be running.)
From:
http://www.mindspring.com/~atlantatubeamp/id15.html/
In any case, if you're still weary, grab a multimeter and measure the DC resistance comming out the amp (round to the nearest one, often times 8 ohms will read +/- 1-2 ohms).