I would like to stir the pot/initiate a conversation by including a link to an article by nwavguy, the electrical engineer and designer of the well-known O2 headphone amp. It is a discussion of the effects of having a higher output impedance than 1/8 that of the anticipated load. The 300Ω headphone load will not suffer these effects, being 10x that of the source impedance mentioned here, but anything below that will show increasing effects as the load impedance goes down. This includes the Audezes you mention which have a low impedance of around 32Ω IIRC. That is about equal to the source impedance being discussed. 32Ω being a relatively low impedance as headphones go, you then have a damping factor of ~1 into such a load and likely frequency response variations unless the impedance is purely resistive, which most headphones (like most speakers) are anything but. It is the equivalent of driving a typical 8Ω speaker from an 8Ω source, which is tube amp territory. NWavguy identifies a target headphone amp output impedance of
2Ω or less for this reason. A
Benchmark paper shows similar test results. Both articles include real-world measurements and examples of the FR, electrical damping, and distortion effects that result for source:load relationships that veer below the traditional >8:1 guideline. They are the same effects that would affect a speaker amp setup.
Output impedances of 1Ω or less are commonplace for dedicated headphone amps these days although your 300Ω Sennheisers should work fine from the 30Ω source.
Clarification welcomed if I have misunderstood the presentations of Benchmark and nwavguy.
Benchmark article: https://cdn.shopify.com/s/files/1/0321/7609/files/Headphone_Amplifier_Performance_-_Part_2.pdf?1361nwavguy article: http://nwavguy.blogspot.com/2011/02/headphone-amp-impedance.html