@gibosi what would you say makes a headphone inefficient? For example if I look at the specs of the Focal Utopia:
Impedance: 80 Ohms
Sensitivity: 104dB SPL / 1mW @ 1kHz
The impedance is quite low, but the sensitivity is quite high and therefore will probably be quite efficient and easy to drive.
The LCD-3 are quite hard to drive:
Impedance: 110 ohms
Sensitivity: 102dB/1mw
The LCD-4 are very hard to drive (I need to turn up the volume more on my preamp with the LCD-4 than the LCD-3 to get the same output level):
Impedance: 200 ohms
Sensitivity: 97 dB/1mW
From my experience, I believe the sensitivity is more important than the impedance in determining if a headphone is easier to drive or not. But perhaps there is more at play? I'm certainly not an expert in this area - this is just from my own experience with headphones I've listened to (both my own and friends)