My logic is my starting point logic, you have to experiment to find the sweet spot. Actually there are two schools of output impedance for headphones:
1) As low as you can - giving maximum damping factor (read: drive accuracy)
2) optimal power distribution. When you search through some webpages, you'll find that it had been advised to use 120 ohm resistors for old type headphones. 75 ohms came probably from Ety's ER-4P->S adapter, but yes, it works very well for Sennheiser HD 595.
I know other types of headphones that respond better to zero output impedance, like Senns PX100, Senns HD580, various types of IEMs (X3, CX300), but some from Beyerdynamic also improve with some resistors in series, bu again - for high impedance headphones 75 ohms is almost nothing. jung provided you with all the theory that is used for output power balancing. You cannot use arythmetic mean, but geometric mean to calculate optimum reesistance, because power is a square function of voltage, not linear, while the resistor acts like a voltage divider. The division ratio changes accordingly to impedance swing over the spectrum.
Last thing - resistors do not lower battery life because you work on the same current going thru the headphones and there is still the same supply voltage on the output buffer, but it's partly wasted in resistors instead of output transistors. However, depending on output buffer solution and biasing, YMMV.