In my question regarding impedance, I was more referring to the load impedance of the IEM, not the output impedance of the player. At a given SNR of the player, I believe (?) a lower impedance IEM is more likely to hiss than a higher impedance IEM, given similar sensitivities.
I know, that's why the paragraph about the output impedance was not directed to you but just a generalisation because I've seen wrong conclusions about hiss being drawn within the past few days by members that put it into direct relation with the output impedance.
But yeah, your second sentence is what I then tried to explain.
I'm not sure the device you're referencing is anything more than an impedance adapter, but with two selectable resistors to be put in series with the IEM.
And this is fortunately what iEMatch is not.
I don't believe it affects the output impedance of the device, but does increase the load impedance that the device sees, thus changing the apparent sensitivity of the IEM, and possibly improving the achievable SNR and dynamic range. I would avoid using this unless I needed to because of hiss being audible during playback. As you mentioned many IEM's (especially but not only hybrids) will have varying impedance with frequency, and this device could alter the frequency response. It might be better or it might be worse, but in any case the IEM wouldn't sound as designed.
For the in-ear, an impedance adapter is seen like an increased output impedance on the player's side. That's also why impedance adapters should be avoided in combination with in-ears that don't have a flat impedance response.
As now mentioned for the third time, the iEMatch does not only really on an increased impedance. I unfortunately don't know what it does exactly, but I've measured its effect on the micro iDSD and to my knowledge, the iEMatch adapter has adopted the same circuit as it was also the case with other iFi products.
In fact, the resistance is even lower with the highest damping than with the medium damping setting. If you don't believe me, look it up in its manual or look at some measurements of the iEmatch circuit in the micro iDSD.
That's what makes it so interesting and useful and not just any other regular adapter that purely relies on an added resistance.