What if you didn't actually need an amp for your headphones. Think about it; what many headphones require is not a boost in wattage so much as an adjustment of their impedance. Then ask yourself, what amplifier stage could be as transparent as a pair of properly wired transformers?
Did I hear you think 'nada'..that's what we think too. You may find the purest sound from your headphones is with no amp at all, but the Emia Headphone Attenuator. At around $1800, it could be a sweet deal for those who really want to hear what their headphones are up to.