That doesn't sound good, that should absolutely not happen. There is no difference between Low-Gain and High-Gain with my WM1ZM2, with no Headphone. There is also no information from Sony that there is a change in sound, it should just be louder on High Gain, nothing more.No, 80 with High gain. Without high gain i needed volume at 100 or more. Certainly harder to drive than Sony headphones and IEMs. But its not only about volume.. the response was noticeably different and flatter without high gain on the headphones.
Maybe you're affected by the relay issue some people (including me) had.
First check if you have the latest updated and try to verify if this really happens when you volume match (68 low gain and 46 high gain should be the same volume) and if it still does happen, you should send your Walkman in to Sony for repair.
You should always have the highest sound quality, no matter what gain. If the device sounds different on Low-Gain, something is going wrong.