Ah, the old Robinette scam
Just kidding, I actually haven't come across this guy before now, but his claims strike me as mostly dubious. I didn't even get to check his math because I couldn't figure out where he's getting all those numbers from, so curled my toes seeing him reference Ohm and Kirchoff as if to lend himself credibility. Search google for "robinette box." There isn't much, but I agree with the guy. These ideas need to die already.
So Robinette claims three reasons why using resistors is necessary: 1) matching impedance with the amp, 2) excessive gain, and 3) lack of volume control range. Of them, #3 is a legit concern, #2 sort of is but not really, and #1 is a concern for tube amps I'm told--I don't know anything about tube amps and don't really pay attention to them--but it's totally irrelevant for SS gear.
Re: #1, in SS amps, "impedance matching" means staying above the minimum impedance load. How far above doesn't matter, it's actually easier for the amp to drive a 50 ohm load than an 8 ohm load, like how 8 is easier than 4. The higher the ohms, the lower the current, and excessive current demands are what destroy amps. Again, I don't understand the limitations of tube amps where high impedance loads apparently do matter, but look at how Robinette acknowledges this: not at the very top of the page, but buried in the details. It isn't that he doesn't understand, exactly, but why is he hiding this info? Maybe because it means his page is irrelevant to most people?
Re: #2 and #3, these are really the same thing as I see it, at least they have the same solution. The problem is more about the volume pot than anything else in the amp. I would want to replace the pot if it was an issue, just pick one with lots of attenuation. The simple two resistor network from the top of the linked page could do more or less the same thing, but I'm unsure about the consequences of putting them right on the output like that. I suspect the effects will vary unpredictably based on each discreet amp/headphone combination. In most of those cases, it'll cause as many problems as it solves. Maybe you ended up with one of the good combos, who knows. I bet the parallel resistor will work best without the series resistor, but I'm willing to try it out both ways and see what happens. Buying the four resistors (because his two-resistor diagram is confusingly for one channel only) will cost less than a buck, and it can't hurt anything to try.
It can't hurt to try, which is more than I can say about that crazy Robinette box. What the hell? How exactly is that supposed to work? It's no better than just plugging common ground headphones into a split ground amp! Maybe someone else can explain why this half-baked contraption is supposed to work, because I'm not seeing it. As far as I know, the safe way to use a balanced amp to drive SE headphones is not to try in the first place.
Edit: on second thought I may be getting his names for these cockamamie inventions mixed up, and I don't feel like it's worth the effort to care. You should recognize what I'm describing at least
So, I don't agree with any of his reasoning, let alone his math, and he barely even mentions the one sole reason I'm considering this, which is the thermal hiss that he misleadingly calls the noise floor. This seems to be his M.O.: saying things that technically aren't wrong, exactly, but are as misleading as possible.
I hope it doesn't look like I'm jumping on you here, @DR, I'm not. This Robinette character is a strange one though. He's pushing these snake oil ideas, yet he isn't selling anything or profiting off of them in any way I can see. I'll try to report back after picking up a few resistors