Exactly... they're 220 ohms (per channel).
And they don't typically DISSIPATE much power at all.
However, there are several different things going on here - and they're all cool.
1) The easiest one first. Some few planar headphones are VERY inefficient, and actually require three or four WATTS into 30 ohms or so to drive them. These are the ones you hear about people driving with "speaker amplifiers" - usually by building some sort of adapter cable that connects to the speaker terminals but has a headphone jack wired to it. Very few headphone amplifiers can drive them well, and they're not quite perfectly matched to speaker amps either, so they've always been a bit of a problem.
The BasX A-100 will work VERY well with these models. (Remember that you will have to put on the internal jumpers - which also prevents you from doing it unless you really intend to. And also remember that putting this much power into normal headphones would be dangerous to the headphones and your ears.)
2) Really high impedance headphones (like many 300 Ohm and 600 Ohm Beyerdynamic models) require a lot of drive VOLTAGE to really sing. They're actually quite efficient, and don't draw much POWER, but you need enough voltage to drive them. Many headphone amplifiers have trouble with these simply because they don't put out that amount of voltage. (The reason is simply that they aren't designed to. It's not that it's difficult to design an amplifier that can run them well, it's simply that most headphone amplifiers are optimized to run "normal" headphones - which are usually between 30 Ohms and 50 Ohms; and those simply require different optimizations.)
You could actually run headphones like these on the A-100 with the jumpers on or off. Most other amps would probably be too noisy to connect their speaker output directly to a pair of 600 Ohm Beyerdynamic cans, but the A-100 is very quiet, and very clean, so it works just fine that way. (However, you don't gain much by bypassing the resistor, so we don't really recommend doing so.)
3) The resistors also serve a very different purpose. In virtually all vintage equipment, the headphone output was derived by using resistors, like we do in the BasX A-100. Back in those days it was simply a matter of saving money; they didn't want to bother with a separate headphone amplifier. By using dropping resistors, the same amplifiers that you use for the speakers can run your headphones. The main drawback is that speaker amplifiers tend to be slightly noisier than good headphone amplifiers. That's not a problem with the A-100 because we've designed it to be really quiet.
Another thing is that, by driving the headphones through a large value resistor, the impedance of the headphones is allowed to interact with signal. Most modern headphone amplifiers specifically aim to have a very low output impedance. This minimizes this interaction, and helps ensure that a given pair of headphones will sound very much the same with different headphone outputs and different headphone amplifiers. However, it is this variation that gives each headphone and amp combination its "distinctive personality", so wiping it away may not be a good thing after all. THIS is what contributes to the "great sound of vintage headphone outputs" that some audiophiles rave about so much (and we've brought it back).
The resistors also serve to "even out" the level between various headphones. While there's a lot of variation between both the impedance and the efficiency of different models of headphones, in general lower impedance models tend to be more efficient. If you work out the math, by delivering a certain signal level through a large value resistor, lower impedance headphones end up getting less signal. As a result, with the resistor, when you unplug and plug in different headphones, you are more likely to end up with similar output levels.
(You may be surprised to know that the "standard" for equipment back in the old days was for the headphone output to have a resistor..... often 120 or 220 Ohms.)
Check out the output power the A-100 delivers into headphones of various impedances (with the resistors).
You'll notice that it lines up VERY well with the actual needs of typical headphones.
Remember that these are MAXIMUM OUTPUT CAPABILITIES; so don't worry about "too much power for your headphones".
https://emotivalounge.proboards.com/thread/48439/basx-100-amp-available?page=3