not really. even cowon who specify amp at 16 ohm cannot drive ohm phones well. take a look at
this measurement. basically, all players except for sony 600 and 800 series and sansa clip and express and the famous ipod shuffle 1g have not the ability to drive low imp headphones. they will lose bass.
however, most of these players that do drive them well hiss with low imp phones. it is all about trade offs. i use an ipod touch which drives low imp headphones the same way as everyone else (read not very well) and it still sounds good.
portable players are an interesting paradox. even the cowon d2 with its 6mw per channel extra than ipod does not supply enough voltage to properly power phones that are voltage hungry like the k701 but cowon advertise its amp as powerful. at the same time, it cannot properly power low imp phones to give them powerful, non-flabby bass.
portables, if you consider them just portable and not hi-fi, will get you very far. if you use an amp, it basically takes away the load from the headphone out and if the portable has good headphone out or a good dac, will power even lower imp headphones quite well.
advantage ipod is that it has line out and the difference with amp and without is for bass registers, quite dramatic. my touch does well without, but with, it quite an amazing sounding player. just find a player that you like and can use well with software and hardware functions - that will serve you better than looking for the best player. they all have disfunction in their system somewhere and each will frustrate you on at least one point - sq should be among those problems. remember, just like anything portable, you are buying size and convenience but pay in other factors.
if you are into heavy video editing, no laptop will give you the power of a mac pro but they will do the job... eventually. just like that.
