In Elekit’s opinion, the gain of TU-882R/AS is designed with perfection.
Here is the remark about the impedance and the design of TU-882:
"Matching the impedance is important only to convey the power of the amplifier to the headset in most effective manner.
However, having the best sound quality is another story.
Matching the impedance could cause distortion and low damping.
You need to see the balance of the impedance matching and good sound quality.
As the said headphone, Senn HD650, seems to convey the power very effectively, it no longer has to be connected to high impedance.
Connect it to low impedance and get the best sound out of it. Low distortion and high damping.
As you know, the vacuum tube amplifier has very low damping, 5 or 10 at most, compared to a semiconductor amplifier having 100-200 damping.
Connecting it to low impedance could lead to high damping and low distortion, a better sound quality, which must be something that all users want to achieve. "