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View Full Discussion Output impedance directly from Topping's website
Basically anything under ~80 ohms is f#$%ed.
Depends on the impedance response curve, but yes everything will be slightly affected. I have a DX7 and I have used it with many low impedance cans without much of an issue. But if you compare directly with something with a lower output impedance on some headphones you can hear a slight difference or additional clarity.