I plan to make a useless post on the subject in sound science but it's more trying to be a bridge between knowing nothing to getting the basics, than real exhaustive understanding (that I do not possess). I'll let you know when I post it so that you can be one of the 6 people to read it
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my very own opinion is that I care about the frequency response more than anything else. when the damping factor is real bad but the IEM FR doesn't change, I honestly can't tell the difference unless I go to crazy bad ratios.
same with distortions, often sources plugged into low impedance IEMs have a hard time being as good as when they're plugged into a 150ohm headphone. but while even I can measure that because the degradation can be severe, I can't say that I actually notice it. (probably why I end up saying in my reviews that all DAPs sound the same when plugged into the proper IEM).
didn't get the opportunity to listen to the layla so I can't say, if we could get our hand on the impedance response graph like given on stuff measured on innerfidelity, then it would be possible to predict the signature change and just try to EQ the same thing into another DAP to find out if it's the FR that makes you move or something else.
[greed engaged] or you could send it to me so that I can measure the signature for you into a few loads... and listen to it