Thanks- the best part of the Sound Science forum is that you all have great links to data, white papers, and other empirical information that is truly helpful and educational.
From the standpoint of sound quality (subjective), I think my RME DAC/amp combo sounds very good with my ZMF headphones. From the standpoint of power, sensitivity, dBr, and output (objective) all the numbers are indicative of more than adequate confirmation. I looked at Amir's data, which clearly indicated 310 mW was available on tap, which far exceeds what is required to run 300 Ohm headphones. He called this "superb" and given the math, I can see why. I'm quite perplexed at the guy who stated RME, which he also owns, is not sufficient to drive 300 Ohm headphones (he referenced Sennheiser HD800).
Out of pure curiosity, I may acquire/test drive/borrow (whatever works out) a solid state and tube headphone amp to see for myself. I did spend some time at the local HiFi shop with two high-end tube amps. I brought my RME and listened with my headphones to the DAC through each tube amp and then the DAC by itself, noting very little difference. The only thing I really picked up on was more presence in bass/sub-bass. Granted, I would like more time with a tube amp to listen further and take notes. I've been reading up on the THX 887, which some have paired with their RME. Many have stated it has resulted in some subjective improvements on their headphones.
Fwiw, "superb" for a DAC, and superb for a dedicated amp could be two different things. Alot of folks like more headroom on the latter. So that is why they will go the dedicated route. (Alot of audiophiles suffer from hearing loss as well, so that could possibly be another reason they like to be able to drive their headphones to somewhat ridiculous volumes.)
If it's 310 mW, btw, then you also have to ask...
with what? (Edit: I see now this was already mentioned in one of your previous posts.) Because the available power depends on the load the amp is driving, as VNandor explained in his post. Amir knows his stuff though, and if he says it's superb, for a DAC/amp combo, then you can probably take that to the bank.
Another factor to consider is the type of content you'll be using with the headphones. That matters because most digital music content will have its
loudness significantly boosted using some form of
dynamic range compression. So content where the full dynamic range has been left more intact may require more volume.
Fwiw, my little $100 HA543 amp can apparently deliver around 300 mW per side (either left or right) with a 60 ohm load. And it seems to have more than enough power to drive my 250 ohm DT-770 headphones to fairly ear-splitting volumes with most of the music I listen to. There is the rare full-range recording made from a TV show and what have though where I'll have to lift the volume a bit more.
Re tube amps... That is not really one of my areas of expertise. But I believe some do have a somewhat warmer sound. Folks in the general forums will also talk alot about matching headphones and amps for the best sound. By which, I think they generally mean the tonal balance (ie more or less treble or bass, for example). So not all amps (esp. the tube type?) will have a totally flat response, as bigshot mentioned.
I'm sorry to keep comin back to it, but my HA543 has an "Enhance" feature, which will change it's frequency from a flat response, to a more U-shaped response which is boosted in the bass and treble. My DT-770's are already plenty boosted enough though at the ends, so I always leave it on the "flat" setting.
The parametric EQ features on your DAC should also give you the ability to design pretty much whatever sound signature you want for your headphones. So you don't really
need a tube amp to get that. There are alot of audiophiles who prefer to eschew EQ-ing though. And getting their sound signatures in other ways, by either modding the headphones and/or by pairing it with a particular amp (or tube, for that matter) that has a little coloration that's a bit more to their liking. The parametric EQ features on your RME DAC should be very high-quality though. So there should be no noticeable loss in sound quality when using those.
Bigshot's idea of using DSP to emulate a tube sound is also interesting. If you just want to make some simple tweaks to the tonal balance though, then the on-board EQ controls on the DAC should be adequate for that.