I mean that there is a signal - the audio signal - that is composed of: bass, mids and treble and that when a very low Ω earphone is applied to the headphone output, if that earphone exceeds the limits of the headphone output (for instance it is 6Ω and the HPO measures at 10), then the DAP will not be able to drive that earphone very well where the earphone drops below 10Ω. All earphones fluctuate to a certain degree as they travel from 20Hz to 20 000Hz. Many multi-armature earphones fluctuate violently within that range and they cause the headphone outputs to stutter. Most drop bass performance (that also happens with low Ω earphones of less than 80Ω with most DAP's on the market. But dynamic earphones don't fluctuate as greatly; armatures, on the other hand can go as low as 4Ω (or so) up to 50Ω or more even though they are rated for 22Ω. That causes terrible strain and mismatch to the headphone output.
A very very few players are able to almost perfectly keep up with the fluctuation: Sansa Clip, Sansa Fuze, S:Flo 2. I own all three plus a few Sony units. Sony players traditionally have kept up quite well with low Ω earphones, but my new A845 did not and actually reeled in its anchor at 16Ω with a dnynamic earphone.
The good news: most people don't know or don't believe. They think that a high Ω earphone is just so much harder to drive when it isn't. It is harder to get the same volume out of, but most players have enough overhead to get the same volume out of the player, even if the volume has to be raised to 80%. Past that, though and most don't have the guts to drive without clipping and distorting. That said, the ER4S does achieve 90dB (louder than should be listened to) without clipping from a lowly iPod shuffle 1G. Many go louder than that and people still complain.
An amp is best used to fix the problems of impedance mismatching or reducing hiss, not for making earphones unbearably loud.