Roland68
Major Contributor
I compared the HPA of the DO400 and the SP400 with the Hifiman HE6se V2.@Roland68 Did you have a chance to compare these?
According to Amir's measurements, the D40 Pro HPA starts to have some distortion for load impedance below 300 Ohms. At 12 Ohms they are still below ca. 95dB - clearly below audibility to my opinion.
Technically this surely is avoidable with more care given to the PCB artwork.
When switched to high gain, I couldn't turn both up all the way. But the DO400 seems to be the one with the slightly larger headroom. I also couldn't find anything in the HPA of the DO400 that bothered me, nor anything that indicated distortion. When it comes to performance, it doesn't matter that the HPA in the DO400 is "only" SE.
If that's not enough for you, you should go for an amp with at least twice the power.