sensitivity enters the equations too - high sensitivity headphones require less power to cause the same acoustic loudness in SPL than low sensitivity headphones
dynamic (magnet and coiled wire) headphones sensitivities ranges by factors over 10000 (yes ten thousand - no fat finger on the zero key) between sensitive IEM and some "pro studio monitor" headphones
so sensitivity is even more important in the discussion
to reach some reference SPL each model of headphone requires a certain amount of power, usually measured in milliwatts, you need the sensitivity spec for the particular headphone to determine this power level
and the particular model headphone's impedance determines the ratio of Volts and (milli)Amps the amplifier has to be able to supply
in audio the standard assumption is that amplifiers amplify, supply to the output a controlled Voltage - the headphone impedance then determines how much current will flow - the amp also has limits to the current it can supply and when the limit is reached the amplifier can no longer control the output Voltage