this post was submitted on 14 Nov 2023
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Headphones
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The thing is, human hearing is notoriously susceptible to being biased by small volume differences and non-audible factors, so properly controlled comparisons are non-trivial.
Quality solid-state headphone amps generally reproduce the input signal with a great deal of accuracy when not pushed outside their power delivery capabilities, and have negligible output impedance, so to me the claim that you can tell them apart with human hearing is like saying you can hear 30khz - extraordinary claims require evidence.
With tube amps, audible differences are much more likely.
In regards to the output impedance: What you mean is the damping factor.
https://en.wikipedia.org/wiki/Damping_factor
it can make a lot of difference if you have old gear like a receiver with 30 output impedance. (My starter gear)