FYI this sentence might be a bit misleading, but also I blame manufacters at least partially for not using complete units all the time: "The rated sensitivity rises to 110dB
@1kHz, from the original’s 105dB
@1kHz. The combination makes the FT3 32 Ohm easier to drive".
110 dB/Vrms and 32 Ω corresponds to a sensitivity of 95 dB/mW for the FT3 32 Ω version. The equivalent number for the FT3 300 Ω version is 99.8 dB/mW, so this is actually more sensitive and "easier to drive" if people are looking at amp specs on a mW/Ω rating. Even if we take FiiO's updated 102 dB/Vrms rating for the FT3 300 Ω set, that ends up being 96.8 dB/mW and still higher than the 32 Ω version.