this post was submitted on 14 Nov 2023
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Headphones
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Most amps today have a ruler flat frequency response and distortion products at vanishing low levels. So as long as you don't drive them into clipping, they will sound the same or better formulated: they don't have a sound of their own so nothing audible that set them apart.
However, the interaction between the impedance of the amp and the impedance headphone might make an audible difference. If the amp has a impedance of 10 Ohm and you combine it with a headphone having a impedance of 30, you have a damping ration of 3. Way to low and will result in a bloated bass.
Combine at with a 300 Ohm headphone and you have a damping ration of 10, a value considered sufficient.
However the biggest difference is simply us. Most of the time we don't test properly. We simply listen with our eyes. We see that impressive piece of audio gear, we have read raving reviews, it has a eyewatering price tag so it must be good. And indeed, what we believe, we will hear. Most of these perceived differences are a product of our perception. Not to be mistaken for properties of a product.