It is unfortunate that the term "matched" is being mis-used. All too often the consumer asks the question "Will this component match the other components in my system?" The salesman says "Yes" because that's what the consumer wants to hear. He also knows that neither he or the average consumer has any idea what properties constitute a match. Matching impedances by making them the same is not desirable and we actually want a large mis-match at almost every connection in the system. The proper match is to have the component driving output impedance very low and the following input impedance very high. If the input impedance of the power amp is 25k-100K ohms it matters not if the driving impedance is 1 ohm or 1,000 ohms or anywhere in between. Burson quoting that Arcam players range from 47 to 150 ohms and that other players range from 15 to 300 ohms reveals no problem whatsoever. We should be happy they are all so low. These don't need buffering, they are fine as they are.
The following is a statement from his advertising.
Burson Audio buffer removes any impedance mismatching by acting as an isolation platform between any source components (CD, DVD, SACD player, Phono preamp, radio, or even IPod) and downstream amplification (preamp, intergraded amp, etc). Burson Audio Buffer is designed to Increase signal transmission efficiency between all component and unlock the potential of any system.