@cqtek The iEMatch is about $50 on Amazon. The very similar iFi EarBuddy is about $20. The iFi web site has a lot of what strikes me as blather, but I think these are essentially resister networks to cause attenuation of the signal. The more expensive one is metal instead of plastic, lets you choose between 2 levels of attenuation, and comes in 3.5 and 2.5mm versions. I originally purchased this because I listen at very low volumes and wanted to be able to use more than the first 10% of the volume knob rotation.
I think the problem is that headphones don't present a constant impedance to the amplifier output, but one that varies with frequency of the music - and maybe with how much current is being drawn? As long as the iEMatch has a constant resistance (constant impedance), which I think it does, it shouldn't alter the sound beyond attenuation of the volume. What I'm hoping is that it makes the ratio of impedances between amp and IEM where people say it should be. I'm not an electrical engineer, so I'm a bit fuzzy on the input/output impedance thing though. (My dad was an electrical engineer who knew a lot about amplifiers and signal processing. I wish he was still around to help me with this!)