It is interesting to note that applying theory to a complicated situation often gets you the wrong answer.
I just received my Sennheiser RS-180 wireless headphones and all of the above posters - who happened to not own the RS-180, but just responded according to theory, were wrong.
I compared the RS-180s coming directly out of my HRT MSII DAC (which is known to have a higher output than most DACs), to connecting them to the headphone output of my Onkyo receiver (which is what I will normally be using, since I can then also use them for other sources like satelltite TV, Video, etc.).
To my amazement, the sound quality was definitely better adding the Onkyo receiver in between the DAC and the RS-180s. With the receiver, I only heard the sort of positives mentioned in reviews, but without the receiver, I heard some of the things described in negative reviews of the RS-180s.
Possible explanation: the Onkyo receiver cost more than the entire RS-180s, let alone the portion of the cost that Sennheiser dedicated to a headphone amp. So, if the output presented to the RS-180 is more than enough, the built-in amp would be doing little or nothing, and so would not add its "weakest link in the chain" qualities to the sound.
Moral of the story: If you answer a question without any experience with the actual equipment involved, please say "I've never actually used these, but it seems to me that..." to make it clear that you are trying to be helpful - but lack direct personal experience.
PS It is typical that the people who were most wrong, were the ones who were the most aggressive in presenting their guess as unquestionable fact...