^Actually, it should be called a resistor adaptor. It has real part of impedance, which is resistance. All it is, is a couple of resistors in series. So you are saying that what improves the sound to your, ok whatever. I actually have the impedance adaptor, and it should pretty much limit the current going through the headphones.
Its like this, headphones have impedance since it needs to be driven, then you attach couple resistors.
To limit current going to the heaphones. Ideally, there would be an impedance match(complex, not just a resistor since the transducer is a complex no real like a resistor) to the headphones to be most optimally electrically I call it placebo, but you can call it SQ boost if you want Anaxilus. Why don't I get beyer 32ohm and just add 568ohm resistors to it, and call it a 600ohm heaphone and talk about how much SQ boost I get. The 600 ohm is at a frequency where real resistance is maxed I believe, and its all from the windings of the coil, not a resistor. So, I don't think you understand what an impedance adaptor really is and does.