https://www.stereophile.com/images/ifmeasure/BeyerdynamicDT88032ohm.pdfThat is the first time I have heard that assertion. Please provide supporting links to assuage my cognitive dissonance.
At 100 dB SPL, the 32 Ω crosses 1% THD at 65 Hz while the 600 Ω crosses 1% THD at 100 Hz. The distortion spikes on the left channel of the 32 Ω are due to poor channel matching in the sample used.
(32 Ω THD):
(600 Ω THD):
(32 Ω FR):
(600 Ω FR):