Question from a book I'm reading

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Hi guys, First time post here. New audiophile. I'm reading a book (Harley, Robert. The Complete Guide to High-End Audio (p. 343). Acapella Publishing. Kindle Edition. ) and noticed the following statement:
Briefly, inexpensive portable audio devices tend to work best when driving headphones of high impedance (i.e., higher than about 100 ohms). Low-impedance headphones perform better when driven by a more robust amplifier, such as those found in portable DACs and dedicated headphone amplifiers.
Is it correct? Based on my knowledge so far, it should be portable audio devices for low impedance headphone, and amp for high impedance ones. TIA! CJ
thumb_upSimon Shurville
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Feb 26, 2021
Thanks for sharing the information it was very helpful for me run 3