Hi,
I do not have IEM's (don't like earplugs). But maybe I can help as I have both iDac and iCan and have tried some different headphones with them (mainly iCan).
My JVC HP-AL1000 are not in ear, but they are rated as 102dB/mW and they are 32 Ohm. If I understand these things right this is not as loud as some IEM's, but quite loud. My Audio Technica's are also quite loud (109dB/mW but rated as 300 Ohm, not sure how that works?). The Audio Technica's are louder on the same setting as the JVC, but not a lot.
With the iCan I find that with both my headphones, I keep the volume below or around 12 o'clock for LOUD listening. Also, I set volume on both iDac and iCan about the same for the same sound level. I do not listen very quiet on headphones.
On the other hand with a borrowed Sennheiser HD-600 I found I need to turn the volume up past 3'oclock to get good listening levels and I might have used a touch more.
For bass, the iCan has a switch for X-Bass (whatever that is). With the JVC headphones X-Bass helps them not sound weedy, no need with the Audio Technica's and their killer bass. With the Sennheisers I tried (HD600 & HD-800) I felt the need for X-Bass, while the Hifiman HE-500 had great bass without. So I think you will not have a problem with the bass with the iCan and most headphones.
The iDac does not have X-Bass (or 3D-Sound at that), I can see how some headphones with poor bass may not do great on it.
I read the bit about headphone impedance Sopranino linked. Now I understand these specifications better (do I?). Thank you. The iFi gear seems to be okay for both iCan and iDac, but it seems the iCan has better numbers.
I checked their website:
http://ifi-audio.com/en/iDAC.html
Headphone section:
Output Power: >150mW (15Ω)
Output Voltage: >3.3V (>100Ω)
Signal to Noise Ratio: >97dB(A) (400mV/300R)
Total Harmonic Distortion: <0.003% (400mV/300R)
Output Impedance
Zout): <1Ω
http://ifi-audio.com/en/iCAN.html
Specifications:
Signal to Noise Ratio: >117dB(A)
Total Harmonic Distortion(THD): <0.003%(400mV/150R)
Frequency Response: 0.5Hz to 500KHz(-3dB)
Output Power: >400mW(32Ω)
Output Impedance
Zout): <0.5Ω
Now I don't know if it is the better numbers of the iCan, but even with bass boost and 3D sound switched off completely I like it more than the headphone output from the iDac. The sound from the iDac seems a little forward to my ears, lacking a little gravitas, while iCan sounds more warm and laid back and more "in charge", I like that. Funny that seeing that the iCan seems to play well past Bat Sh..t frequencies, I'd expect it to sound bright shrill with those numbers, but it does not!?
Then again, several beers over 200 Quid is a fair bit of lolly - if the iCan did not have 3D sound I'd probably live with the iDac and buy more music and a few beers. It is so much better than the headphone feed from my Laptop, hard to believe. I mean the Laptop is a Lenovo Thinkpad and Thinkpads already have great audio, innit?
I wish there was something like the iDac & iCan but very small, portable, for my Samsung Galaxy... I start getting peeved by the sound from it. The Parrot Zik I tried at Selfridges last week wasn't all that hot (not bad though, may have to get one anyway).
Cheerio Rich