You continue to ask the same questions in a different format again and again and ignore the explanations given by fellow members. I'll try one last time before this this is going onto my ignore list:
You deperately try to justify a device with some clear engineering flaws. For low impedance headphones, the measurements show that it doesn't matter which gain you use: You're voltage-limited and will clip around 40±5 mW. Read. The. Graphs. Headphones where this will be limiting, because you're very likely to reach the clipping point listening around mid 70s dB_RMS, which means short peaks to the mid 90s will be common: [
1,
2,
3,
4]. For more examples of problematic headphones, feel free to search the review index yourself.
Why would anyone aiming to get a high end DAP accept such compromises? If you want to drive $50 IEMs, this will work fine. But that's not what you buy a $1500 DAP for, any $20 dongle can handle those. It's meant to be used with high end headphones. Which can be challenging to drive. Which this DAP can't cope with.