Lower resistance at lower voltage allows the coils to get hotter quicker, producing a warmer vape, at the cost of slightly more battery life (lower resistance pulls more power (amps) from the battery).
Higher resistance with higher voltage takes the coils a little longer to get hot and not as hot as LR coils, but produces a cooler vape, at the same time using less battery power.
Warmer vape vs cooler vape = personal preference.
Many of us use many different flavors. Flavors can taste different and/or better at a different voltage setting - their "sweet spot". I find that fruit flavors are better at a lower voltage. Tobacco and coffee flavors better at a higher voltage.
I also prefer a "cooler vape". I use a 2.5 - 3.0 ohm coil at 3.6 - 4.5 volts, depending upon the flavor I'm vaping. Low resistance coils are too harsh for me.