Amir has measured the 2021 revision LCD-XC at 111.7dB/Vrms or 94.5dB/mW (@425Hz).
There could be many different reasons why you might have to turn up your Amp more than required, but theorizing and arguing about it doesn't help anyone.
Instead, just buy a multimeter and see what's up. They cost like $15.
I have a multimeter, a Fluke !
Most multimeters are not so accurate at 1kHz, they are mostly tuned for mains AC testing (mine is luckily).
What I was trying to show is that there are so many things at play here. I believe you have touched on some already.
Type of music, amount of compression used . . . etc.
I think what is of help to everyone is not relying on some isolated figures inserted into a calculator to tell you for fact, if an amp has enough power.
Even the
Tanchijm dongle with 150mW or so output, has no chance in hell of driving my Audeze.
Rule of thumb helps here. Most headphones (85-95dB/1mW), bar the most insensitive ones, can run on 200mW to 800mW approximately, not accounting for any bass boost by EQ.
Sensitive IEMs need less, insensitive ones (Susvara ?) need considerably more.
Between 200mW and 800mW is a tricky area. Since loudness gains are logarithmic, there isn't much between 200 and 800. So if the sensitivity of a headphone is less than 90dB for 1mW, you should aim for the 800. if more than 90dB, you might scrape by less.
Conclusion:
At 400mW, the iBasso is not likely to be suitable for E3 of 84dB for 1mW sensitivity, unless you listen to highly compressed music at lowish levels
Always.
I reckon one needs more than a Watt.