OP impedance when driving transducers is important for two reasons:
1. The impedance of the headphone varies, and this together with the OP impedance of the amp modulates the actual frequency response.
2. Back EMF will create currents when the driver is stopped; this is damped via the OP impedance plus the mechanical damping of the driver.
With effect 1, you need damping factor of about 50 to 100 to ensure 0.1dB accuracy on frequency response. So no benefit in going better than this.
With 2, it's much more interesting. I did experiments many years ago (damn it, it's 35 years ago) with an amp I designed that had 2 wire sense feedback; with this I could get damping of many 1000's at the loudspeaker terminals. I could than add resistors to hear the effect of damping and got the following conclusions:
1. Damping 10 to 50 - bass sounds soft, big and fat; pitch discrimination was poor, tended to sound one note. Tube sound comes to mind...
2. Damping 50 to 100 - bass pitch discrimination gets better, less one note bass.
3. Damping 100 to 1000 - bass just sounds faster and tighter, with perceived tempo being faster. Not much change in pitch perception of bass.
4. Damping 1000+ tempo sounds a touch faster only, with bass being slightly leaner.
So the target was 1000+ using conventional loudspeakers.
Now with planers we do not need to worry about the impedance variation with frequency response; but we do need to worry about back emf and damping. Also planers tend to have a lower impedance, and so the back emf currents would be larger with all else being equal. But on the other hand I guess the damping required is less with planers. So to conclude I think damping is still important even with planers. Even if it wasn't, it would not change the importance of designing the OP impedance to be as low as possible, as the DAC/amp will be used with devices where it is important.