Comparing iPad 3 Vs. 4th generation Touch: if the iPad has better SQ, please explain why.
iPad have better SQ than Touch? why?
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Because iPad 3 has less than 1 ohm of output impedance and the 4G Touch has more than 3 ohms.
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If nothing else, the lower output impedance makes for better synergy with very sensitive IEM's. There may be more, but someone that knows more than I would have to illuminate you further.
When using balanced armature IEMs the lower the output impedance (Z) the more linearity of the signal that reaches the transducer. (Balanced armature have variable impedance across the frequency spectrum thus the bigger the Z of the source the bigger impedance interaction that skews the signal which will follow the impedance curve of the iem instead of being ruler flat or linear).
When using dynamic headphones (which use to have constant impedance) the lower the Z the better electrical damping of the driver (It slows faster) thus bass is more tight controlled.
To cut a long story short: the lower the output impedance the better sound quality. In real life scenarios when Z is lower than 2 you can forget about it.