I went down this rabbit hole a couple of years ago, so I'll share what I learned, for good or bad. The main issue I ran into is you can't use regular unbalanced (3-pin/TRS) headphones and Class D without adding another pair or resistors to isolate the GNDs. Most Class D output topologies do not have a common GND, or rather the negative speaker terminals are not connected to each other (they are basically differential). If you try and connect a pair of TRS headphones in this manner it just shorts out the amp. In my situation I found that if you put at least 20 ohms between the negative terminals then the amp is happy, but this increases the load seen by the headphones, which can affect their frequency response and trashes the left/right channel isolation. Both issues were non-starters for me and I abandoned the project. If you use balanced headphones (4-pin) however, you won't have this issue and as far I can tell it could work.
I'll share what I put together just in case it's of use to you or anyone else. If you can get around the common GND and/or using balanced headphones dilemma, you'll still have the issue of the impedance seen by your headphones not being ideal (higher) which will affect different headphones differently. But I can say that I see the draw for this idea. I have an older Fiio A1 amp that I thought would make a great headphone amp. But after adding the extra resistors to the negative amplifier terminals and getting basically no channel isolation I figured it wasn't worth all the "extra watts" or "lower distortion" that made the original concept appealing the first place (or whatever anyone's reason might be for wanting to do this).
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Note this calculator doesn't take into account if you have to add the extra GND buffer resistors which I didn't consider needing at first.
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