well there is audiophile recomendations, that are about the tastes of some altered sounds obtained through whatever weird means available (as long as it's not EQ apparently). and then there is the reality of electricity. 2 very different things.
an amp generates power, if the load(headphone) is too low, the current passes right through it and comes back to the amp. not enough energy was used, and the amp has to get rid of the rest (mostly with heat). some can stomach it fine, some can't. and for a few amps, using a 8ohm IEM is almost like shorting the amp with a wire. even if you're not into electricity, you must know that's not something many products enjoy for a long time. but what's a wire if not just a headphone with a really low impedance ^_^?
you see you can't push a logic too far. some trespassing of the general rules are ok, but all in moderation. just adding a resistor between the amp and the headphone is another thing as the resistor will indeed resist and waste some energy.
on the headphone's side, well it's hard to make a global claim, but most of the time a good damping does get the lowest distortion and best control of the driver's membrane.
now to come back to the A10, with 4ohm that's basically recommended for 32ohm and above headphones . obviously that's something we say for all purpose at all loudness and it's just an approximation. the A10 works just fine with some of my 20ish ohm IEMs and even with my 16ohm IE80(somehow I don't like it loud on the sony).
but I can bet 10000000000000$(me right now being a little short of about 9999999999650$)that the A10 measures better plugged to 50ohm than plugged to 8ohm.
because science!
in audio, in my opinion, people don't blow gears up all the time for 3reasons:
-most products don't use that high of a power.
-manufacturers often protect their stuff a little just in case.
-someone thought it up not to let power plugs have the same shape as jack plugs. else we would see a lot of "but it fits!" on audio forums
.