Dr. Jan Meier's gospelisation of the high-ohm headphone output is up on Inner Fidelity. Meier posits that certain dynamic driver headphones develop oscillatory artefacts when fed low output impedances. Say wha' now?
Inner Fidelity commenter, Grave, says this: "Yay for higher distortion and bad designs?" - a comment to which my better senses cleave. But it's true: low output impedance, while often ideal, can't always compensate for poorly designed headphones.
Musings is like a geek version of CNN Crossfire, but without delinquent commentary. It is about an eight-minute read. You might need a calculator. But read it, you should.
Inner Fidelity: Musings on Headphone Amplifier Output Impedance