It's a buying argument to those that believe you need copious amounts of power to drive a headphone that in general won't be used beyond a few mW.
Yep. Been helping out at r/headphoneadvice for probably an hour a day average since the first pandemic lockdown. It's surprising how many people get talked into thinking for their first DAC/amp stack that they "need" the THX 789 or Asgard 3 for its power. And how often people choose the Heresy over the Atom for the power output difference. Well, that and the misled notion that the plastic case of the Atom is a "build quality issue." lol
Given that the Atom and Heresy both cost significantly less in the US market and have more power output at 2V, without a good 3V DAC option, the L30 is often going to lose out to those two competitors. Although I would imagine it will do better in the EU and Asia where the L30 becomes the better value proposition over those two other amps