Hmm i see but i read somewhere that the HD800 has a impedance spike over 600 ohms under 100hz, could this be the reason i find bass to be a little bit more punchier in high gain even if i volume matched via player?
Gain is set at the input section/gain section of atom. Which is a separate part from the output stage. There is no correlation in gain and power if the input signal level is ample. In terms of perception of increased bass, probably the volume isn't matched exactly.
There is no problem with the impedance spike. Neither the impedance spike affect atom which has minimum output impedance not the gain setting changes the output impedance of atom.
One thing that's remotely possible (hypothetical) is that when volume matched, the volume knob is at a lower position where the resistance of the it in the signal path is smaller which then cause less noise in the final output.
Another thing that's also hypothetical (which is a bit more evident). As I tested jds atom, I see power supply noise in the low frequency at 50hz/or 60hz in America. The power supply section of atom isn't beafy enough of clean out the mains noise. So as a result the main noise bleeds to the opamp output (gain stage). Increased gain resulting in lower psrr(power supply rejection ratio). So higher mains noise go through output stage and appear at output then your hd800.
One more possibility is the mains noise bleeds to the input via pcb design. The input traces running around will couple mains noise into the signal path. And it supports the last one.
How I managed to correct all these.
Use 1Kohm potentiometer instead of the 10k one. Decreased thermal noise at any potentiometer position. And it decreased the input impedance of the output stage.
Use 1kohm pull down resistor at input stage. As mains bleed through pcb is weak in current. A lower input impedance will eliminate the effect. P=UI. P being constant. Increased I will give lower noise voltage.
Use 4700uF power supply filtering capacitors. It will eliminate the mains noise resulting clean dc.