I have very little knowledge of 'the science' of what goes on inside equipment (receivers, sources, amps, headphones). So if anyone could answer just who is correct and with a scientific explanation, that would be great. If anyone doesn't mind, I'd love a long, lengthy reason.
Thanks!
Here's your long, lengthy scientific explanation:
paraphrased from another thread:
From a pure electrical engineering point of view, it is pretty cut and dried:
- virtually all headphone amplifiers are voltage sources
- an ideal voltage source has zero output impedance
zero or very low output impedance has these advantages:
- higher damping factor which leads to lower distortion, tighter, more controlled bass
- virtually no frequency response interactions between the heaphone and the headphone amp impedances (this really only applies to headphones with a varying impedance WRT frequency (for example, DT880/32 ohm))
- improved efficiency between the amp and the headphone; when you are driving a 120 ohm headphone with an amp with a 120 ohm output impedance then you are wasting half the amplifier output power, obviously this gets important when driving low impedance 'phones from a high output impedance headphone jack
as I said earlier, your NAD has an output impedance of 120 ohms
I don't know the output impedance of the Sony, I couldn't find it on the 'net so I can't comment on it
the Sennheiser HD600 have an impedance of 300 ohms or more, they will be OK with the NAD
the AKG 240 have an impedance of 50 ohms or more, they may sound rather boomy and distorted out of the NAD
more long winded explanation here: 
http://www.head-fi.org/a/headphone-impedance
regards, C.