(A very long) Review on Cypher here if anyone wants to read it... (and yes- it works amazing with ALL my headphones better than any amp I ever heard- even my Apache in many ways)
https://www.head-fi.org/showcase/co...eadphone-amplifier.25706/reviews#review-27978
A very interesting amp and a good article and comments.
I also like the mention of low power tube amps with sensitive speakers and your comment which I also agree with 100%; my speaker system is 3.5 watts, 45 based, and sounds gorgeous with sensitive MTM speakers.
The 6W6 family have very good curves when triode wired and are highly regarded, being likened to the 45 (which I use and love).
As for push-pull; I nearly built a 45 Push-pull amp which was rated to have very good sound, SET-like, so I can believe the Cypher can be superb.
The comments on single ended vs push-pull are generally good, but I stress the word 'generally' as they are not absolute truths. If the valve has very low distortion, there is perhaps no need for a cct that reduces distortion (which is perhaps why a 45 PP can work well, and this amp also).
In hifi, theory etc does not take you all that far; whatever works well and sounds good, is good, whatever the theory and common perceptions.
It is a shame I cannot find much detail of the circuit, but I guess the 2 12AU7's are phase splitters; no gain stage in front. MY EL11 SET headphone amps do not use a driver stage, and sound better for this; so I guess this amp also benefits from removing an unnecessary stage. Good!!!!
The big unknown is the output transformer, as this will make or break a transformer coupled amp and I'm sure this amp uses something special.
If I could find the exact OPTs I'd be very tempted to build something very similar. But I'm also tempted to mod a spare SET headphone amp to try the 6W6/50L6 family as it looks an excellent valve.