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Audio Hardware / Re: Headphone amp?
Last post by includemeout -Corrected for future readers of this thread.
Not sure if it's in the aforementioned scientific(?) paper (TL;DR), but you probably know already that headphone amps have more efficient mechanisms (opamps, dedicated output stage, etc.) for reducing high-voltage output other than the average power amp and its typical resistor-divider network - therefore maintaining proper damping factors - which, AFAIK, would be one of their main benefits.
Other HA members, however, may possess the expertise to name a few other advantages, if any.
Rest assured though, I'm definitely not referring to sound coloration, harmonics, or similar alterations merely disguised by audiophools as sought-after traits/fairy dust in a headphone amp's SQ.