Well... there is plenty of room inside. Saves you from buying an extra headphone amp.
Schiit states the following about it:
The amp inside seems to be the familiar low feedback 'continuity' design which Schiit (and their followers) seem to prefer over 'lowest SINAD' amps for some reason and explains the higher distortion in low impedances.
The design of the headphone section is in line with their 'philosophy' but seems to be a bit like the Magni+ amp section in performance and is not the most important aspect of this amp. The pre-amp (and volume control) is. It is not a headphone amp with pre-amp out function but a pre-amp with an additional (but not as high quality) headphone out section as a bonus.
It seems to have DC output protection which might be a good idea ...
Sure a headphone amp can't hurt. But do I need to pay $100 extra compared to the Freya S for the feature that I don't need? Looks like the Freya S is gone again btw, probly for good this time around.