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Despite the measurements suggesting that it doesn't have much of an impedance response.. NwAvGuy did a writeup on this talking about despite the response that it would still have other sonic effects on the headphone since the voltages themselves would be different. I have tested with my Aeon also and its the same also plugging it into the DX7 directly (essentially the same kind of Amp as the A30) vs plugging it into the O2.
My friends Cayin is the same with its 0-ohm balanced output, when we test it in balanced the output is cleaner with the Aeon and PM-2 vs in its single ended output which has 10 and 100 ohm output impedance IIRC).
A voltage difference would be due to the voltage divider formed between the load (the headphone voice coil/circuit) and the output impedance, and would be audible when it differed by frequency (pushing up the frequencies where the impedance was higher on the headphone). I suspect you are referring to changes in electrical damping, which NwAvGuy wrote about extensively as a rationale for very-low-impedance outputs. In concept, I can get behind that, but in practice, I have never seen a change in damping factor consistently perceived without an attendant change in frequency response due to nonlinear impedance, and in the case of the planar magnetic designs, mechanical damping rather than electrical damping dominates regardless.
Is this using the OPA1622?
https://www.kadenken.com/shopdetail/000000000558/ct103/page1/order/
It appears so! Unfortunately, unless I am reading their specs wrong - which may be the case, google translate is not always kind - the output voltage seems rather limited - less than 4Vrms into high impedance loads. Not surprising for such an adorably-sized portable amp, of course, but it would leave it a bit limited for those wanting high outputs from higher-impedance headphones. Oddly, it also appears to be configured as a differential amplifier, with one OPA1622 for each channel - wouldn't have expected that for such a cheap unit, but I'm not sure why you'd want a differential portable amplifier.
If you actually look at their own lineup, and the Element. The DAC in the Element is about comparable to the USB-only OL DAC, it's not really spectacular. Slightly different, but similar enough for this comparison. If you subtract their market-price of the O2 enclosure+front/backplate(30.97), you're left with about a 70-dollar market price DAC. 350-70=280. The Amp and it's enclosure is the bulk of the product that is the Element. I'd call it 50 for the knob, and 230 for the amp itself. It's still a bit expensive, but the price of Element vs. EL Amp is reasonable relative to the rest of their product line.
A very fair point. I always forget that the Element =/= EL DAC + EL Amp, and I admit I'm somewhat spoiled by the BOM:MSRP ratios you see from some of the mass-produced Chinese stuff, which I'm sure isn't nearly as viable for something lower volume and predominately American made like the Element, particularly with the fancy housing.