I use the same amplifier for speakers and headphones. Either the β22 or Signature 30.2.
Most people do not have headphones which can be driven directly from bindings on a speaker amplifier though, and for those a dedicated headphone amplifier makes sense.
Another reason, one doesn't wanna turn on the big amp all the times that might make it shorter life-span, so on the expenses of ( different ) headphone amps ( much cheaper ).
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