I see a lot of variance on people’s amp recommendations for products. It seems to me like a clean 1W into 32Ω is enough to drive the majority of headphones to 120db, which is extraordinarily loud to the point of being unlistenable. Tons of middle-tier desktop amps can handle going over 5W per channel at the same impedance and some even go over 10W. Are these wattages actually useful for anything? What wattage would set you up for any headphone, regardless of budget?
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