An update....
My receiver experiments have involved the Onky TX-SR876 through its Headphone Jack, and then its speaker outputs (via an ART Headtap adapter) - SQ into my Revox 3100's (600ohm) was to all intents and purposes identical - sound quality was good both ways - no problems/issues, the phones were driven properly and there was no excessive noise/hiss.
I also compared to:
1) Firestone Audio Cute Curve Headamp - marginally better.... probably not worth the $ spend (US$150)
2) Firestone Audio Cute Curve Headamp with Upgrade PSU (Creek OBH2) - better again.... might be worth the $ spend (US$250 all up)
3) Matrix M-Stage Headamp - another step up much better value (US$250)
Other half's comment on the SQ differences - anyone who would worry about this level of difference needs his head examined.....
For an additional US$20 I also purchased a pair of OPA627's and a Class A Mod resistors adapter - these are plug and play mods that can go into either of the Cute Curve or the M-Stage to upgrade them - word in the forums here is that this mod takes the M-Stage two levels up (the OPA627's are an improvement on the stock OPA2134, and they respond well to Class A biasing...)
I have yet to do that comparison but option 4) will be M-Stage will Class A 627 mod for US$270
My objective in all this was to see whether a seperate headamp is a worthwile investment on top of what is in my receiver....
The final decision is of course a value judgement involving perceived SQ (and how much it is valued) vs $ Spent and how much they are valued
So far I have to my own satisfaction confirmed what the experienced "elders" on headfi have been saying - Headamp=Improvement
I have also to my satisfaction debunked the myth of Receiver=Rubbish SQ
Given what I am hearing I believe that one of the Headamps will find a permanent home here - but I have yet to test the Mods (and a suite of additional opamps to see what difference they make) - which headamp will stay, in which form is yet to be seen...
As an aside - reviews online of this receiver have stated that its DAC's are on a par with high end gear.... so I am using the internal DAC's combined with the Headamps - most modern AV receivers are likely to have good DAC's on board.