Please explain headphone output impedence (from a headphone amp)

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Ninja Theory

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Hi guys, can someone please explain headphone output impedance (from a headphone amp) and how it impacts sound quality.

I can give a use case, a decent PC soundcard (Asus STX or DLX) with a headphone output impedance of 10 ohms vs a NuPrime uDSD (5 ohms I think) or a Schiit stack (2 ohms I think).
 
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