Thank you, this is a very helpful hint as always. It probably explains something that always bothered me as a dumb electronic wannabe: when i tried measuring output impedance of the Ugreen Hifi dongle i got 2 different result in high gain mode and low gain mode, respectively set at max 2 V and 1V open voltage, both were much higher than expected, with high gain much worse than low gain (got around 8 ohm when it should be near 0 as shown by @staticV3 ). Now i know that i should have lowered the open voltage to much much less. Measuring my Denon PRA1500 in the same way produced results in line with expectations derived from its circuit schematics (output series resistors), probably due to its much higher current capability than a dongle.A possible issue with using such low resistor values is that one reaches current limits of the amp which might paint an incorrect picture of the actual output resistance of the amp.
It can be used but only while looking at the waveform using a scope (or soundcard that is used as a scope).
When using such a low value resistor and not able to monitor wave-forms the open voltage (so without a load) should not be higher than 0.2V as most amps can deliver 20mA.
When one is using 1V open voltage then the amp in question must be able to source at least 100mA.