I use it on my 32 Ohm headphones, I fret a little over channel imbalance, but it doesn't really exist at over 9 o'clock on the volume pot. I usually listen at 10, although it is louder than I would normally listen to, it'll suit the average listener. If you get it, and want more volume play, people in the Magni thread use Harrison Labs attenuators in the back of the Magni for a more gradual volume increase (I might if my new DAC turns out to be too loud with the Magni).
What headphones would you be using?