el_matt0, surely you meant "lower gain" for IEMs, right?
Resistors inline with the headphones are a way to reduce the effective gain, but it's got its share of problems.
First, the resistor forms a voltage divider with the headphone load, which is what causes the gain drop. But the headphone impedance is not perfectly flat, so the attenuation will not be uniform over the audio band, causing frequency response aberrations. Such aberrations are not a good thing if you want the amp to remain faithful to the input signal, but in some cases the frequency response change may "complement" a weakness in the headphones. It is my opinion that the amplifier is not the proper place to put such "fixes" for headphone deficiencies.
Second, placing series resistance with the headphone raises the amplifier's effective output impedance, as "seen" by the headphone. This results in a loss of damping factor. The β22 has extraordinarily low output impedance which gives it such commanding control over the headphone diaphragm, and such resistors will be detrimental to that quality. Some headphones that lack bass may actually sound "better" with high output impedance (the looser control imparts a false sense of increased bass), but again I question this as an appropriate thing to do.