One of the reasons for tube headphone amps is that many very good headphones are ELECTROSTATIC, which operate at high voltages and are mostly a capacitive load. Tubes operate at high voltages and are tolerant of capacitive loads generally speaking. An electrostatic headphone wants a big voltage swing and almost no current, which task tubes happily accomplish. In addition, properly used to drive a load that does not require much current a triode tube is perhaps the most linear active device ever made.
For dynamic or planar headphones, tubes don't have the kind of inherent suitability that they have for electrostatic 'phones.
BEST headphone / amp combo I ever heard was a GIlmore DIY T-2 and original version Stax SR-007's. Better than any Focal, Abyss, etc headphone I've ever heard. (Disclaimer: I have not heard the Sennheiser Orpheus 'phones or amps)
[EDIT 9/2/19 FYI I was here explaining that there ARE sound engineering reasons for using tubes in a headphone amp if it's intended for electrostatic headphones; I was not trying to claim that the Little Dot III is a headphone amp for electrostatic 'phones. ]
For dynamic or planar headphones, tubes don't have the kind of inherent suitability that they have for electrostatic 'phones.
BEST headphone / amp combo I ever heard was a GIlmore DIY T-2 and original version Stax SR-007's. Better than any Focal, Abyss, etc headphone I've ever heard. (Disclaimer: I have not heard the Sennheiser Orpheus 'phones or amps)
[EDIT 9/2/19 FYI I was here explaining that there ARE sound engineering reasons for using tubes in a headphone amp if it's intended for electrostatic headphones; I was not trying to claim that the Little Dot III is a headphone amp for electrostatic 'phones. ]
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