Let us assume that a wave propagates in the direction perpendicular to the flat surface of discontinuity. When the characteristic impedance of the medium of medium 0 (where the incident and reflected wave exists) is mush larger than medium 1 (where the transmitted wave exists). How do the pressure and intensity reflection and transmission coefficient behave?
I believe that in this case, the power will not be transmitted. And all the sound waves will turn into reflection.
I don't know how to represent it math terms for R and $\tau$.