No...no LOL, ROFL, or LMAO. 120 ohms is actually a 16 year old industry standard, unlike a 960 ohm fabrication. 300-600 ohm German phones w/ specific impedance curves are also quite real as well.
I know it WAS an industry standard..... over 20 years and more ago.
The headphone output impedance should be 1/8 of the headphone you are using. 4ohms device/source/amp headphone output for the usual 32ohm headphone/iems etc......Hence my quip about 960ohm headphones, 960 being 120x8.
As a transportable device 1/2/10 is great, 1ohm (or even 0.5) is especially needed for multi driver IEMs and their severe fluctuations, 2ohm for the usual iems and basic headphones, 10 ohm for the larger 80ohms and above headphones.
Even the link you posted seems to repeat over and over how 120ohms is redundant especially for portable devices and todays portable market, it being a standard defacto measurement when people sat at home and listened with their large headphones on their special lazyboy chair, and how low output impedance is the sensible and scientific way to go these days.
even the large LCD-2 have an ohm of 50ohms, so 4ohms HPO would be about perfect for them, of course some like the HD600 have 300ohms and a HPO of 40ohm would suit them-but they arent really portable.
One only has to go to the iriver AK100 thread and see the vitriol given to a player these days with even only 40ohms headphone output impedance.
Heres a few recent players/amps and dacs and their headphone out impedances to compare where the industry standard is today