Wow, this is an old thread brought back from the dead!
The responses you've received since reawakening this thread make sense and reveal a probable factor not previously discussed in this thread, nor that I was made aware of back then in other threads/discussions when I was geting my head around impedance and impedance adaptors and evaluating for myself whether to aquire one for my portable rig (the only clue I was given was that adding impedance could help add bass, though I didn't connect this to resistor adaptors altering the FR of DAPs/hps/rigs, but rather with the physics of the added impedance to electronic circuit helping the relatively low quality and/or low power amp of the concerned DAP to better drive the phones in question, thus removing any roll-offs in the FR caused my previous poorer driving of headphones without the added impedance present, the bass region, in my experience, often being the one to suffer roll-off in these circumstances; I can see how both of these effects can apply/affect the output FR independently now, however, when using an impedance adaptor in a portable rig, how they are both relevant). So, up until now, that adding resistor adaptors to portable rigs can change the FR of the phones used in the rig- this only the phones ie can the FR/sonic signature of the DAP and/or the synergy between the DAP and the hps not be altered?; understand that, if FR/sonic character of hps is changed, their synergy with DAP would be different anyway but can the addition of an impedance adaptor not independently affect the sound of the DAP before syngery or does it affect the synergy ie when it has an effect on FR of sound, the DAP and hps sound has already synergised?- had not been something I'd been formally aware of, though and despite never getting round yet toconducting my own hands on evaluations, was something I suspected from having used resitor adaptors in my portable rigs, fundamentally to eliminate (the possibility) of driver hiss, since shortly after the original time period of this thread.
To answer your PM to me active, I originally used an 120 Ohm Oehlbach plug-type attenuator, purchased from another member here at Head-fi about 13 months or so ago. I found that fantastic; it eliminated hiss, I could still get impressive volume levels- more than I needed- out of my Sony A-829, it looked aethetically sharp and it was practical for portability, being physically small and compact, slotting into my rig extermely neatly. The only problem I've had with this adaptor is when, some time later (early 09), I bought an ipod classic 6.5G as, using this adaptor with this DAP often- dependent on music/recording- meant, relative to the DAP in question, the volume levelshad to b right at the upper end with little in abeyance for higher volumes. I put this down to the 120 Ohms of resistance and eventually bought a 75 Ohm varietal, still plug-type; despite the common criticism/disuading factor for many of using this type of adaptor causing too much stress on the hp jack of audio device it's being used in conjunction with, I had no experience of this drawback and couldn't see it as having much relevance to my useage habits; since, this adaptor snapped when I was in Spain recently for Benicasim festival ie releatively rough living, so, certainly in such conditions were one is naturally less careful and/or clean living, I can see how this drawback can come into play. I'm planning on aquiring anotherone of these asap (got from recommended ebay member awwan).
Good luck with whatever adaptor you get and/or in making your own!
Steve