But with headphones, you have a camp saying X headphones sound good/great, and another camp saying they sound bad. Even some stating that 40$ headphones are better. Yet, pro-reviewers which have reviewed both, came to the opposite conclusion, stating that the 40$ headphone was less clear, less accurate, etc., just plainly inferior. So sure as cel said it could be taste, seal, etc.... But, might clearly be as you've clearly explained, impedance/amplification issue. Yet, some will ignore that and continue harping that the headphone is the issue, ignoring the source of the problem could be something other than the headphones.
Sure, it could also be seal, position, etc., but, if a key element for good performance is lacking; amplification, you'll never get to hear the full potential of the headphone so how is commenting on the value/performance of the headphone is even relevant?