I feel I should mention that the line level input is just the mic preamp padded way, way down. That's probably why the performance is so poor. On an subjective level, the mic preamps in these don't sound particularly good in my experience (subjective, of course). They say the design is transparent but... eh, not really, at least not in my experience. There's a distinct mid hump compared to something flatter like a TI PGA2500.
Anyway, for those talking about headphones a couple pages ago, I feel that people miss that speaker voice coils are inductive loads and have a big spike in impedance around the resonant frequency.