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A power attenuator takes the signal from the amp at the proper impedance so the output transformer doesn't explode and gives out a signal from the amp usable by pro audio equipment... basically recording the output from the amp before it hits the speakers, which is what the 'load' was referring to - ALWAYS run your tube amps with something with the proper impedance plugged into a speaker out - and impulses model the response of a system (anything from a room's reverb - by playing a 'sample' noise through speakers and then recording it with microphones - to a power amp->speaker->mic chain - by playing a 'sample' noise through the power amp and speakers and recording it back in with the mic) so that you can have a much more accurate speaker simulation than anything else we've found.

Seriously... this is FAQ stuff, for real details juts search.

Jeff