tincanear
Headphoneus Supremus
Once volume level matched I have heard no difference whatsoever (using the same input - I use balanced). I have not tried SE to SE vs. BAL to BAL comparison. A recent review by WaveTheory https://forum.hifiguides.com/t/schiit-jotunheim-2/19191/28 found otherwise. I find the real difference between LOW and HI gain modes, so different that I can say, we have two amplifiers here.
sound quality differences when comparing SE/XLR and Low/HI gain settings may also be impacted by the headphones (e.g. low impedance 90dB planars vs higher impedance 100dB dynamics) and their interaction with the amp, esp the Continuity S circuitry.