well getting what the sensitivity value means in the first place is really just a matter of understanding how we get it. and it's the same for most measurements. learning how to do it is often more informative than learning how to read the results.
to measure sensitivity the idea is to play a 1khz tone, set the amplifier to output 1mW of power, and just measure how loud the sound goes at 1khz with a microphone placed in front of the headphone's driver. as straightforward as it gets. so the result is a loudness in dB, and the specs use the nomenclature XXX dB/mW @1khz. which is telling the same thing. the headphone goes XXX dB loud for 1mW of power at 1khz.
you can also go the other way around, set the volume level of the amp while playing your 1khz test tone until you measure 90dB SPL from the mic, and then go measure how much power or voltage you're sending. then it's a simple enough game to estimate how loud we'd get for 1mW of power. and the cool thing with that second method is that we make sure not to blow up our headphone/speaker ^_^.
so you see that you don't have to care about the impedance here. it's interesting to have it for when you go look at amplifier's specs. the amplifier will usually give a max power available without too much distortion when plugged into a specific load. let's say the manufacturer's specs give for an amplifier:
15mW per channel into
30ohm for THD<1%. (and yes they usually measure all that at 1khz too, that way we know where we are going).
86mW per channel into
150ohm for THD<1%.
that's when you need the
impedance of your headphone. the "into 30ohm" is saying that if you plug a 30ohm headphone, you can expect to get up to 15mW of power before the signal goes to crap itself. ^_^ and as you know how loud you'll go with the headphone for 1mW of power, thanks to the sensitivity spec, you can get an idea of how loud that specific amp will let you go into that headphone. (you need to go look at the formula and it requires the use of log, but to give an idea, twice the power will get you 3dB louder).
and obviously if you have a high impedance headphone, then you'll want the amp's spec for a load closer to your impedance value instead of the power output into 30ohm, well duh! thanks you captain obvious ^_^.
and that's is why the impedance value of your headphone is not irrelevant at all, even for power considerations. it's just not as simple as saying high impedance is hard to drive, which once again is not necessarily true.
does that make more sense? I should have started here, sorry, and good call from
@Niouke to move the discussion that way.