If you're listening to high quality files through high-end equipment, programs such as Amarra may help to boost sound quality just a bit more.
Otherwise, headphone amplifiers operate in the physical realm. It wouldn't matter anyways, because the audio will still be routed through your mac's internal DAC and amp. Also, a DAC is a digital-analog convertor. Your computer has no way of achieving this though software alone.
If you wanted to simulate the coloration of certain amp models, then I suppose some DSP could do the trick, but is not what you seem to be looking for.
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