For the LCD 4 & HEKSE which are both planars, the impedence switch has an effect on the bass impact, soundstage, vocal presence and midrange energy.Correct
The output impedance of an amplifier changes the FR of headphones because of the varying impedance curve of the headphone. So for many dynamic driver headphones which typically have a rise in impedance at low freqs, a higher output impedance will cause an increase in bass.
But planar magnetics have a flat impedance curve vs frequency, and so they will not change in FR as the output impedance changes. Any differences in sound are just due to other factors like distortion and how easy/hard a time the amp is having actually driving the load.
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