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Exactly because of the current need, is why output impedance is important and why it's very low on high end portable amps.
Low impedance IEMs will sound at their best with low OI sources, its been well proven.
Maybe. But without enough current, it won't be at its best. Even with my iPod Nano 3G (which has excellent low output impedance as most other Apple's product) and Clip+, they are still unable to pump enough current for my Sonocore Cindy (~5.3ohm). While Cindy still sounds fine without an amp, it is certainly much less controlled (as compared to an amp with low output impedance but capable of higher output current).