The max output voltage for the Pico is about 8V
Max output current is 250mA (.25A).
power = voltage * current, so that would be up to 2 watts. In order to have an output of 8V and .25A at the same time, you'd have a 32 ohm load. This is kind of a meaningless number because no 32 ohm headphone exists that would take that kind of power, and the Pico isn't designed to handle that amount of power continuously.
If you have a 16 ohm headphone, power is limited to 1 watt by current (4V * .25A)
With a 300 ohm headphone, the power is limited to 1/5W by voltage because at the max 8V output, only 26mA of current is being used (8V = .026A * 300)
This is why I spec'ed the max output voltage and max output current separately in the Pico manual. 1/2W is a realistic estimate of max power without the chip getting too hot
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