I have been having an interesting discussion regarding gain with the beta testers of the prototype.
My advice is to make the gain as low as possible,I belive this design philosophy of needing to make the amp voltage high enough to play even the most inneficient headphones to ear damage levels 110db+ is not good.
I would dare to assume that 99% of all people would not need more than 2V rms,even HD650 a high voltage requiring headphone does 102db at 800mV rms,the HD800 does 102db at 1 V rms... making the amp have more voltage gain than necessary is bad becose then you must digitaly attenuate the DAC by huge amount.
I listen with peaks at max 92db,even if I had some uber lightly compressed highly dynamic music,I would not need more than 100db.The vast amount of time,I listen with HD650 at 92db peak,that is I really only need 250 miliVolt rms,that means I am turning my DAC down by 18db or more with amplifier that have zero gain.You trow +3 or +6db gain,that is even more digital attenuation.If I have kick ass 110db THD+N DAC,in practice its 80 to 90db becose I need the massive attenuation becose in reality I need small voltage and 2V rms is already big overkill.
I understand this desire to please everybody,what about those people who are slightly deaf,listen to some obscure ultra dynamic music and at the same time use most inneficient headphones and some crap DAC with low 1V rms output.You can make amp like that so even in most extreme combination of circumstances,nobody will ever complain of low output voltage,but this comes at the expense of vast majority of the users who will need to digitaly attenuate their DAC so strongly that they will perform like cheap motherboard integrated audio.
1V would drive even the most inneficient headphone in the world to 90db.Most people dont listen that loud with average volume around 80db and peak to 90db.I think better thing to concentrate is low output impedance and high current capability,thats alot more usefull to vast majority of users than overkill voltages.If the amplifier wont have switchable gain setting,then I think +3db is already too much and +6db is total overkill.