Well according to headphones.com you need an amp that can deliver this kind of specs and power into a 135ohm and 155ohm load for the SS and DS versions of the tungsten respectively in order to listen at volume levels that we could consider could start damaging your hearing.
So according to this calculations, in theory my aune S17 can drive well enough both tungsten versions into the deafening loud/damage your hearing permanently levels, that it can drive them well enough, long enough and without over-heating is another question.
There maybe some caveats and asterisk to this calculator by headphones.com that maybe are escaping me at the moment.
the Headphones.com caluclator is greart and of course you got it right!
the main thing to consider is the Loudness you put in there. You put 101dB. Try to put 110 and then 115 and see how radically it the numebrs shift (from 5V / 0.2W to 28V / 5W).
Now if you listened at 115dB you'd quickly lose your hearing... and I myself like to listen at moderate or less than moderate volumes, which of course has massive impact on how mcuh power is actually needed.
The main reason why I like to put this high dB level is for headroom -- if an amp can easily drive the headphones at 115dB, the quality of its amplification at 80 or 90dB will be impacted (e.g. how quickly it can respond to trandients).
Think of driving a powerful car vs. a modest one - both can drive the legal speed limit. So in theory it doesn't matter. But the ease of drive on the powerful car, how quickly it accelerates, its grip on the wheels, etc. will be palpable.
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