The main point of the first post is that the headphones take the voltage from the amplifier, and the impedance of the headphones decides how much current we get using Ohm's law, current = voltage / resistance. As long as the amplifier is within its operating limits and not clipping or distorting, it will put out the appropriate amount of current. That last part is where amplifier power comes in -- if an amp doesn't have enough power or enough current reserves, it won't put out enough current at that voltage. But any two amps that are operating within their limits at the same voltage will put the exact same current into the HE-400.
The HE-400 has relatively high sensitivity for a planar. Something like the HE-4, HE-5, or HE-6 would need more current (as well as voltage) at the same volume.
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