the biggest reason amps/headphone combos sound different (absent clipping, gross nonlinear distortion, noise) is frequency response - which can have 2 parts:
one is any deliberate amplifier frequency response shaping or limitations from inadequate coupling caps or limited bandwidth audio transformers
the other is frequency response differences from amplifier output impedance interacting with the headphone's impedance vs frequency curve
for Orthos there is little or none of the latter because their impedance vs frequency is flat over the whole audio frequency range - as long as the amp output impedance is flat with frequency it doesn't matter with Orthos what the value is
the dominance of frequency response is often obscured by the fact that many don't know to control levels to 0.1 dB when comparing system components, lack of blinding protocol, reliance on long term memory "I heard X driving Y at a meet.." anecdotes
which is not to say many combos you see promoted are home free on the clipping/gross nonlinear distortion front
for "audiophile" dynamic headroom - such that you will seldom or never clip the LCD Orthos you may want 6+ Wrms into 50 Ohms ~= 25 V, 500 mA peak values
the cheapest way to have the headroom is to use a audio power amp ~40 W rated power into 8 Ohms is just over 6 W into 50 Ohms from typical low output impedance SS or transformer coupled tube amps
many really cheap (or free at the curb) integrated amps use LM3886 or 4780 power chip amps - not that different from RSA Dark Star internal chip amps if you don't need the balanced input
Edited by jcx - 2/9/12 at 9:52pm