Yes, P = 1V ^2 / 32 = 31.3mW. Isn't that exactly what I said (bold green above)?
The 0.18Vrms is how much voltage is needed to deliver 1mW into 32 ohms (bold blue above). 0.18V ^2 / 32 = 0.001W = 1mW.
In my original post I said that I calculated the dB/mW figure in order for the PX100's sensitivity to be directly comparable to other headphones.
Please read carefully first before acting as if you found a mistake. I don't make such posts haphazardly.
That's all fine, but you fail to notice what I wrote in bold and take into account the 15dB headroom I added... The point is not to play above 110dB, but to have enough gain to compensate for quiet recordings. It would be incorrect to design the gain structure of your system based purely on 0dBFS numbers. Music recordings are not a full-scale amplitude sine wave.
Yes, 0.5Vx5 = 2.5Vrms would be more than loud on the PX100, but there is a volume control to let you regulate the actual volume. Let me
repeat yet another time in case it still hasn't sunk in, the point of the gain is not to actually play at loud levels with a 0dBFS signal, but to allow quiet recordings to reach loud levels without max-ing out the volume pot and left with no more room to adjust.
We
forced you?