I disagree. The iPod classic has an output impedance of 5-7 ohms, and many ear buds have an impedance of 16 ohms, so that makes for a dampening mismatch. Many stereo receivers have an output impedance of 120 ohms on their headphone jack. All OTL tube amps have a variable, but typically high, output impedance. The Beyerdynamic A1 has an output impedance of 120 ohms.
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Originally Posted by
scuttle 
Yes, but it would take a pretty under-designed amp to have the impedance issue! Didn't the Nameless One say that modern headphones amps tend to be around 1 ohm? Amp-phone combinations with impedance mis-match are going to pretty damn rare.