In an ideal world, all cables and connections would have zero resistance and would do nothing but transfer the signal. In reality that is not the case. The cables (extension cable and the stock cable on the headphone) have some resistance, and you can consider that resistance as being added to the amplifier's output impedance.
True, but at the same time there are additional factors to be considered for practicality. What should be considered is the cable's resistance relative to the headphone's. If the headphones have significant impedances(8X the cable's or more), there really should not be much decernable changes to the output from the source. This is based on the output impedance of the source being 0. Cans will typically have too large of an impedance for cable's impedance value to matter, but iems, the specs and if impedance graph is available should be looked at. The impedance graph shows where the impedance dips very low. Some iems such as SE846, the impedance dips as low as 4ohms, which is getting very close to a iphone 5 output impedance of 4ohms or a cable with 1-2ohms.
First the output impedance of the source and headphones should be checked. Then compare that value to a typical cable's impedance which is like 1-2ohms, and if it's significant, relative to the headphone's impedance, than it should be checked if audibly the impedance is affecting the sound. Sometimes, iems maybe bright, and the impedance of the iem can dip at the treble region very low like 7ohms, and if the DAP has 3 or so ohms, this can possibly be have better outcome for the listener if the listen think the iems were to bright.
So in the end, the rule is check to see if the sum of the impedance of the digital audio player and the cable are significant enough relative to the headphone's impedance, in the ball park of being 1/8th of the headphone's lowest impedance point on the impedance characteristic graph. If it's greater that 1/8 or so, and audibly not favorable, look for another source or use an external amp as a buffer to reduce the output impedance.