It is mentioned often in discussions of output impedance and damping factor that the as a rule of thumb the output impedance should be no higher than 1/8 of the speaker or headphone impedance. In other words, damping factor should be 8 or higher.
One source, where such a rule is derived is NwAvGuy in his article Headphone Amp & Impedance in the "Tech section". He claims that 1 dB is the smallest difference audible for most listeners. Using this and the voltage division formula V = VS*Z/(Z + Zout) where V is the voltage across the load, VS is the source voltage, Z is the load impedance and Zout is the output impedance, he shows that a 1 dB reduction in voltage is 10^(-1/20) = 0.89 and if the output impedance is 1/8th of the load V/VS = 8/9 = 0.89 as well. However, using more decimals, 10^(-1/20) = 0.8913 but 8/9 = 0.8889. Thus, the output impedance has to be a bit above 1/8 of the load.
However, if impedance is less variable, a less restrictive requirement can be derived.
Let the desired variability in dB be d, the variability of the load impedance be characterised by the ratio of the maximum and the minimum k and the minimum impedance be Zmin. Thus, the voltage at the minimum impedance is Vmin = VS*Zmin/(Zmin + Zout) and the voltage at the maximum impedance is Vmax = VS*k*Zmin/(k*Zmin + Zout) and the ratio of the two is
Vmax/Vmin = (k*Zmin/(k*Zmin + Zout))/(Zmin/(Zmin + Zout)) = k*(Zmin + Zout)/(k*Zmin + Zout).
Thus,
Vmax/Vmin*(k*Zmin + Zout) = k*(Zmin + Zout)
and thus,
(Vmax/Vmin - k)*Zout = k*(1-Vmax/Vmin)*Zmin
which gives the damping factor
Zmin/Zout = 1/k*(k - Vmax/Vmin)/(Vmax/Vmin - 1) = (1 - 1/k*Vmax/Vmin)/(Vmax/Vmin - 1).
For the desired variability, Vmax/Vmin = 10^(d/20). Thus,
Zmin/Zout = (1 - 1/k*10^(d/20))/(10^(d/20) - 1).
Thus, the higher the impedance variability, the higher the damping factor has to be. The worst case is approximated by the variability approaching infinity. In that case, the impedance ratio approaches
Zmin/Zout = 1/(10^(d/20) - 1) = 10^(-d/20)/(1-10^(-d/20)).
The denominator in the expression on the right is the error in NwAvGuy's simple approach. The exact damping factor at the minimum impedance for 1 dB variability is 1/(10^(1/20)-1) = 8.1955 which is 2.44% higher than 8. For 0.1 dB variability, it is 1/(10^(0.1/20)-1) = 86.36.
If impedance variability is 2 similar to the HD600, the damping factor required for 1 dB variability is Zmin/Zout = (1 - 1/2*10^(1/20))/(10^(1/20) - 1) = 3.5977 but if impedance variability is 10 as is typical for some speakers or IEMs, damping factor must be at least Zmin/Zout = (1 - 1/10*10^(1/20))/(10^(1/20) - 1) = 7.2759 and if impedance variability is 100, damping factor must be at least Zmin/Zout = (1 - 1/100*10^(1/20))/(10^(1/20) - 1) = 8.1035.
In conclusion, the rule of thumb is based on one central claim of audibility which is debatable and some basic math. The former can easily be adjusted for if found lacking while the latter has a rather small error. However, with relatively low impedance variability, a lower damping factor is required.
One source, where such a rule is derived is NwAvGuy in his article Headphone Amp & Impedance in the "Tech section". He claims that 1 dB is the smallest difference audible for most listeners. Using this and the voltage division formula V = VS*Z/(Z + Zout) where V is the voltage across the load, VS is the source voltage, Z is the load impedance and Zout is the output impedance, he shows that a 1 dB reduction in voltage is 10^(-1/20) = 0.89 and if the output impedance is 1/8th of the load V/VS = 8/9 = 0.89 as well. However, using more decimals, 10^(-1/20) = 0.8913 but 8/9 = 0.8889. Thus, the output impedance has to be a bit above 1/8 of the load.
However, if impedance is less variable, a less restrictive requirement can be derived.
Let the desired variability in dB be d, the variability of the load impedance be characterised by the ratio of the maximum and the minimum k and the minimum impedance be Zmin. Thus, the voltage at the minimum impedance is Vmin = VS*Zmin/(Zmin + Zout) and the voltage at the maximum impedance is Vmax = VS*k*Zmin/(k*Zmin + Zout) and the ratio of the two is
Vmax/Vmin = (k*Zmin/(k*Zmin + Zout))/(Zmin/(Zmin + Zout)) = k*(Zmin + Zout)/(k*Zmin + Zout).
Thus,
Vmax/Vmin*(k*Zmin + Zout) = k*(Zmin + Zout)
and thus,
(Vmax/Vmin - k)*Zout = k*(1-Vmax/Vmin)*Zmin
which gives the damping factor
Zmin/Zout = 1/k*(k - Vmax/Vmin)/(Vmax/Vmin - 1) = (1 - 1/k*Vmax/Vmin)/(Vmax/Vmin - 1).
For the desired variability, Vmax/Vmin = 10^(d/20). Thus,
Zmin/Zout = (1 - 1/k*10^(d/20))/(10^(d/20) - 1).
Thus, the higher the impedance variability, the higher the damping factor has to be. The worst case is approximated by the variability approaching infinity. In that case, the impedance ratio approaches
Zmin/Zout = 1/(10^(d/20) - 1) = 10^(-d/20)/(1-10^(-d/20)).
The denominator in the expression on the right is the error in NwAvGuy's simple approach. The exact damping factor at the minimum impedance for 1 dB variability is 1/(10^(1/20)-1) = 8.1955 which is 2.44% higher than 8. For 0.1 dB variability, it is 1/(10^(0.1/20)-1) = 86.36.
If impedance variability is 2 similar to the HD600, the damping factor required for 1 dB variability is Zmin/Zout = (1 - 1/2*10^(1/20))/(10^(1/20) - 1) = 3.5977 but if impedance variability is 10 as is typical for some speakers or IEMs, damping factor must be at least Zmin/Zout = (1 - 1/10*10^(1/20))/(10^(1/20) - 1) = 7.2759 and if impedance variability is 100, damping factor must be at least Zmin/Zout = (1 - 1/100*10^(1/20))/(10^(1/20) - 1) = 8.1035.
In conclusion, the rule of thumb is based on one central claim of audibility which is debatable and some basic math. The former can easily be adjusted for if found lacking while the latter has a rather small error. However, with relatively low impedance variability, a lower damping factor is required.