Yes
M1060 is 50 ohms/96 dB, Utopia is 80 ohms/104 dB
The high Utopia sensitivity combined with the high OTL amplifier gain almost for certain will mean no play on the volume potentiometer. The headphones will be very loud already at 8-9 o’clock, and when playing at low-to-moderate levels you end up in in the lower extreme potentiometer range where channel imbalance is more likely to be present.
The lower M1060 sensitvity means it will likely not suffer the same problem.
I would expext an output transformer design to eliminate this particular problem, which is why I pointed at H15M (to my knowledge the only Eufonika OPT offering at this time).
I have yet to try an OPT design, so could be getting this all wrong. I do have an OTL amp with high gain, and my Beyerdynamic T1 (600 ohme/102 dB) acts like described above. Usable potenitometer range is rather limited with standard 2Vrms sources. A lower source output signal extends the range, a higher output signal limits its further.
This is with high impedance/high sensitivity headphones, as far as I can tell with low impedance/high sensitivity the probelm magnifies rather than shrinks.
I wonder if Wieslaw missed the sensitivity part, when he recommended H22M for Utopia?