The previous post claims that having 48W headroom contributes to the dynamics and stuff, but the OL tells us that there is a limit to how much current the load / HP will draw from the amplifier, you don't push the power / current to the amplifier and have extra dynamics it draws what it needs from the amplifier.
I think that what is confusing some people here is that the incorrect statement (about 'dynamics') is answered with another also missing the point explanation (OL). The micro/macro dynamics in the music when listen via our stereo system, depend greatly on the amplifier 'responsiveness' to the current load/power requirements from the headphone and the music being played (low frequencies will draw more power). You can have an amplifier that is rated at 1000W that has poorer PRAT/Dynamics than a unit rated at 50W if the latter is quick enough to fully meet all the power peaks, due to its capacity and their quality.