When you said
Another thing I learned today is that voltage and current specs are irrelevant for normal headphones, since when the amp has enough power, that means it also has enough voltage and current.
I was talking about the "it also has enough voltage and current" part. Of course it has a set voltage and current at those specific loads, as governed by Ohm's law, but that doesn't mean it has enough voltage and current for all loads, and that's where it falls apart.
Like with the Fulla, the 108 dB SPL is just an estimate and you're assuming the Fulla can actually output that much voltage at 600 ohms when it might not actually do so, which means the current and voltage specs are relevant for normal headphones.
If you look at the Leckerton UHA-4, it's current-limited, and you wouldn't know that unless you knew the maximum current and/or the power outputs were actually given. If you didn't know that, any calculations you do for lower impedance loads is going to be incorrect. Fortunately Leckerton does provide those numbers.
http://www.leckertonaudio.com/products/uha-4/
16 ohms: 20 mW [0.5656 Vrms, 35.36 mA]
32 ohms: 40 mW [1.13 Vrms, 35.39 mA]
100 ohms: 50 mW [2.23 Vrms, 22.42 mA]
300 ohms: 15 mW [2.12 Vrms, 7.07 mA]
If you didn't have the 32 or 16 ohm measurements, you couldn't possibly know the current limitations of the amp.
P = (2.23^2) / 32 = 155 mW