Those are perfectly respectable specs when driving professional headphones with a 600 ohm or higher impedance. The main issue with driving lower impedance 'consumer' type headphones is that the output impedance at 100 ohms is too high. If the headphones have an impedance characteristic that varies much with frequency, then the frequency response of the headphone will be affected. It may be worse, or indeed it could be better, but it will be different.
If, however, your headphones have a flat impedance characteristic, such as mine do, then the output impedance of 100 ohms won't matter much.
Consequently, my view is that the 304 is not a 'universal' headphone driver, you need to know what you're driving with it. Subject to that, it's fine, Symetrix products have always been decent enough 'Pro' products.
S.