Sobre el factor de amortiguación con impedancia de salida elevada (120 ohms), podemos leerlo en el fichero subido por Nepro:
What about the damping factor ?
The damping factor is the load resistance devided by the output resistance (Rload / Rout ) and is because of the used output resistors not of much importance and does not damp much either.
This is because the load impedance is high compared to the output resistance of the amplifier meaning a current that is generated by the driver (it acts as a microphone for its own movement) is determined by the resistance of the voicecoil + output resistance. The biggest part in high-Ohmic headphones is the driver and thus has very little to no influence. Low Ohmic headphones can have somewhat more damping from low output resistance amplifiers as the impedance of the voice coil is lower then the output resistance of high-Ohmic output resistances of the amplifier. But even with an output resistance of 10 Ω the damping of a low-Ohmic driver is still negligible.
It's not such a major problem in headphones as it is with loudspeakers.Lo de no freirlos es una forma de hablar (o escribir

). Lo que pasa es que al ser tan sensibles (110dB/mw), un amplificador con impedancia de salida baja (la mayoría ? ) sonara muy fuerte incluso con el volumen al minimo, ya que los DT48A se mueven facilmente con muy poca potencia. Es exactamente lo que pasa con el Lavry, desde la posición 1 (sobre 56

). Prefiero tener un margen de volumen amplio. Además, a los op-amps según me comenta Jan Meier

no les gusta impedancias tan bajas, por lo que recomienda usar un impedancia más alta (o usar una resistancia en serie)

Aqui también se puede leer algo al respecto:
Dt48A question en Headwize:
Looks like these headphones are very efficient.
A standard CMOY as shown in the project section should do
quite fine.
gain could be reduced to 3..5 by lowering the feedback resistor.
Because of the low impedance i would suggest using an output resistor
of 100..150 Ohms to give the opamp some load.
Current should not be an issue here.
14milliamps will drive the headphones insanely loud.
(Thats the current for 1mW output @ 5 Ohms impedance).De hecho, tengo un Creek OBH11 en casa, con impedancia de salida de 200 ohms, y les va de maravilla a los DT48A. El problema es que mientras me gusta su balance tonal, es muy poco transparente