Sometimes output impedance can be helpful as well. Every single driver have different impedance to frequency response graph and sometimes 10-100x bigger output impedance than usual 0,1-2 ohm can sound better for us.That's right, the smaller the better.
But there is a rule that can help.
The source must have an output impedance 8 times lower than the connected load, so that the influence is not negative.
It is perfectly explained in this old article:
https://nwavguy.blogspot.com/2011/02/headphone-amp-impedance.html
As a @cqtek mention there is solid article about that.
Everything depends on our preferences and headphones that we have.
Studio headphones and vintage hi-end like 120ohm output impedance because they was design for it. Most modern headphones with dynamic or orthodynamic driver sounds nice from 0-10 ohm.
High output impedance and destroy multi driver and armature/electret ones.
IEMs and CIEMs don't need any amplification bigger than standard DAC + Opamp up to 100mW.
@sndr666 I'm really happy to see new enthusiast here

Due a lot of reported problems with Zishans around the world I just fall back with this devices.
Z4 was a hope for new refresh of DIY but it's nothing more than disappointment for me.
Z3 is all You need for DIY mods. It's cheap as first and nice as player. DSDs is overpriced but stronger for big boys headphones, both have similar topology now so for me there is no advanced of DSDs for now.
I have contact with Zishan and there is no plans to open source a firmware (operating system). It's hardware encrypted and it's impossible to change it now.
For now I see hope for BT devices and DACs of all kinds more than players.
I'm happy user of EarStudio.