There are only a handful of headphones that are 'hard to drive'.
There are a lot of headphones that are said to be hard to drive but in reality aren't.
It's just that some headphones require a higher maximum output
voltage swing (gain related) than others.
Usually these are higher impedance headphones (> 150 Ohm)
These headphones have a
low dB/V efficiency but because of their high impedance may well have a
high dB/mW efficiency.
They thus require a higher voltage (and gain) to play loud and still sound good.
When an amp does not have enough gain or a too low max. output voltage for a particular headphone it will not go as loud as the owner wants or starts to sound less nice at too low levels.
This is the point where folks claim they are hard to drive.
They are not, they are just not using a suitable amp.
Then there are low impedance headphones which usually have a high
dB/V efficiency, and thus require very little voltage to be driven quite loud.
Still here too there are some (usually inefficient planars) that have a low dB/mW efficiency and require the used amp to provide more
current than what a device like a phone or dongle can provide.
When an amp is limited in their max output current capabilities for a particular headphone it will not go as loud as the owner wants or starts to sound less nice at too low levels.
This is the point where folks claim they are hard to drive.
They are not, they are just not using a suitable amp.
So whenever it appears or is said a headphone is hard to drive they are just using an amp that is not suited to drive those headphones.
Basically when you have a high impedance headphone your amp has to have a high power output rating at 300 Ohm.
With 'high' I mean > 100mW
When you have a low impedance headphone you need to look for an amplifier that has a high power output rating at 32 Ohm.
High can be >200mW (for some 20mW is already too high, these have a high dB/mW rating) to 2W or 3W (low dB/mW rating but high power rating)
So when you buy an amp that has a high power rating in 32 Ohm (and low gain option) and a high power rating (and higher gain option) you can drive any headphone you like.
This is where
this table comes in handy when you want a certain (over- or on-ear) headphone and/or an amplifier and you want to find out if you can drive it
properly.