So why should anyone buy an over-powered speaker amp for use with headphones - especially if you have to attenuate the output? Because the amp itself might bring something to the table that you're not able to get from any other amp you've heard.
Seriously, it's surely not the 110W into 8 Ohms that Gary is exploiting when he listens to his Odyssey Audio Cyclops Extreme - fed directly into his LCD-3. He's using a tiny fraction of that power. No... He must just be attracted to those same qualities that make the amp so popular with HiFi enthusiasts - the amp's sound!
Well said Mike, that was my point i was trying to get across previously. You just did it much more poetically than me :)