It's also why some folk like OTL and the tube rolling that goes with it. It's a late stage EQ, effectively.
OTL also has a higher output impedance than a SS output or transformer coupled.
Output impedance measurement is easy. Set your amp to be the loudest it can get without clipping (for larger scale voltage, it's easier on the DMM). Play a 0dBFs file, something like a 1kHz sine.
1) Read the voltage with no load,
2) Put a resistor from output to ground, measure the voltage.
3) Zout = Resistor * ((Vunloaded / Vloaded) - 1)
Another way is to pick a resistor so that Vloaded = Vunloaded / 2. The resistor value is the output impedance.
Higher Zout changes the sound. In this aspect, I like Beyer headphones with 120ohm, as I believe that is what they design for (IEC suggested standard). Many people say Beyer headphones sound better with tube amps. it's no wonder why, with OTL tube amps, which is the most popular, the Zout is rather high.