Headphones are just little loudspeakers—and everyone knows that a loudspeaker with a higher impedance means an easier load for the amplifier. Why, then, do people always assume that lower-impedance headphones are easier for portable players to drive? Because they're wrong, that's why.
With headphones as with speakers, a lower impedance means a greater demand for current from and thus more stress on the amplifier. In combination with high output impedance, a low headphone impedance can lead to alterations in the 'phones' frequency…