Damping factor doesn't make any difference for orthos because they have a completely flat impedance curve.
I used the Little Dot MK3 with the HE-400 for a while. It was decent, but it clipped at high volumes. I still don't understand why, as it should have enough power on paper. Oh well... It's long gone now.
I'm considering getting a Vali though. I know there's a few people here who use the combo.
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