Literally just the impedance.
Think of impedance (and this is a rough analogy but stick with me) like the diameter of a straw, and you're drinking a soda. Low impedance is like having a big ol' straw. It doesn't take much power to get the soda up through it. You use a tiny straw and you're going to need to suck REALLY hard to get that soda up through it. You're getting the same soda either way, but you need to put a lot more force into the latter case.
The v30 reads the headphones plugged in, goes "okay, they're X ohms, I need to give them Y power," and off you go.