Strictly talking, any headphone will perform best with a near zero ohm output impedance (zero ohm is not possible).
As to damping factor, the total damping of a speaker or headphone is a sum of electrical damping plus mechanical damping. Headphones have already a quite high mechanical damping due to their dimensions. As to the electrical damping, a value of 27 I believe is pretty good.
As to Jan's comments:
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However, for proper electromechanical damping the ratio of the output impedance of the headphone jack and the impedance of the driver should be as small as possible.
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OK.
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Therefore driver impedance is rather high and therefore the HD600 sounds best at an output impedance near zero Ohm.
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That reasoning doesn't make much sense. The fact that driver impedance is rather high does not imply that that it will sound best with a near 0 output impedance, it would be more the opposite, I mean, this would be more true talking of low impedance headphones, as I explained before.
By the way, I'd like to see what is the output impedance of many actual headphone amplifiers. After a quick look at the schematics, I'd say the META42 output impedance is above the 11 ohm of my amp. Also, most tube amplifiers have a relatively high output impedance.