I have an O2 (JDS Labs built) and a Violectric V90. Both have output impedance ratings below 1 ohm. My main amp is a Peachtree Nova that I use as a DAC, integrated amp (speakers) and headphone amp.
Since I have not conducted any blind tests, I won't mention the differences that I (think I) hear, but I do want to mention something that I have noticed that surprised me.
It was mentioned way earlier in this thread that the differences between amps, DAC's, etc. are typically blown way out of proportion to the point where newcomers to the hobby can really be convinced that product 'A' is superior to product 'B'. I think this is a real shame.
With my Nova's 30 ohm output impedance, I was convinced that my Denon D7000's (which are rated at 25 ohms impedance) would sound terrible. Well, they don't. In fact, I can barely tell the difference between any of these amps. If damping factor is so important to the performance of dynamic headphones, then how can my Nova drive the Denon's basically as well as the others - with an output impedance that's HIGHER than the headphones impedance?
I'm really at a loss here. Could it be the D7000's were designed with a high output impedance source in mind so the frequency response was purposely engineered to sound "normal" with the expected FR shifts that that occur with underdamped drivers? I really can't explain it. As I mentioned before, I do hear subtle differences, so perhaps the effects of damping are simply overblown?
My brain wants to hear bloated bass from the Nova so I can replace it with a "properly designed" amp, but my ears just aren't hearing it.