Thank you for the explanation! It's a bummer that AKM quoted you a spec that is poorer than the actual performance. Glad you measured it!
Indeed I'm planning to use the ES100 to drive multi-BA IEMs, which are very sensitive to source impedance. The Massdrop Plus IEM gets bassy and loose with source impedance > 1 ohm. It's not so much an issue of THD+N but rather frequency response shifts.
@Soaa:
As you know,
High sensitivity means that the unit can deliver much more acoustic loudness with lower electrical power.
High sensitivity can be achieved by using very light-weighted and robust diaphragm and strong permanent magnet,
so that lower electric power to the coil can generate wider physical movement eventually.
Just like a light-weighted vehicle, the most advantage of high sensitivity unit is efficiency.
It consumes less electrical power and fits for the most portable use case, in case of the same unit impedance assumed.
Due to the limited output power and battery life of many smartphones,
it seems that many makers started to release the high sensitivity IEMs.
For example,
with an AMP output power 10mWatt and the same unit impedance,
A 16-Ohm IEM with sensitivity 80dB SPL/mW provides just 90dB SPL, which is not enough,
while a 16-ohm IEM with 120dB SPL delivers 130dB SPL, which is too loud.
The blind spot is that 130dB SPL is too loud.
Eventually, you always need to get the volume down at some lower level for a high sensitivity unit.
In digital volume control,
as you lower the volume down, you will get less bit resolution, eventually getting poor sound quality.
Also, system noise floor is critical to high sensitivity IEM,
because small electrical noise can make the diaphragm moving.
In summary, IMHO,
the analog volume control is more critical to high sensitivity IEMs,
than the output impedance, maximum output power, and THD+N specification of an amplifier.
With analog volume control,
you can get the volume down without dropping any bit resolution,
while having the noise floor move down following the volume level.
ES100 may not be able to give you enough sound quality that you expected.
But please keep the above in your mind when you make a choice on any amplifier for your IEMs.
Thanks and Regards,
WS