An ideal amplifier applies a voltage gain to the input signal, while having infinite input impedance, zero output impedance, and no distortion (be it linear or non-linear) or noise. In practice, the headphone output stage of a low quality "unamplified" source may fail to get close enough to meeting these requirements by having:
- insufficient maximum voltage or current output, so you cannot get sufficiently loud sound without clipping distortion
- high output impedance that reduces the electrical damping of dynamic headphones (this usually most noticeably affects the bass response)
- capacitor coupled outputs that roll off the bass with low impedance headphones
- high distortion when driving low impedance headphone loads
- stability issues when driving reactive loads
- too low signal to noise ratio at low volume
The above problems can be fixed or at least improved by the use of an amplifier, since the input of the amplifier is an easy "load" to drive, and the source can be used at its optimal output voltage level. Interestingly, the "not enough voltage" issue is the only one that specifically affects high impedance headphones more.