I'm not recommending that anyone go out and buy a speaker amp & Rolls to power their headphones - rather if you already have a great speaker amp the PM57 worked well for me. But if you're starting from scratch you can get much better bang for the buck from a purpose built headphone amp.
Two Keys issues: Speakers are generally less sensitive than headphones so when you direct connect via speaker tabs you will get increased hiss. Secondly you will not be able to use full range of amp volume put as output will be far, far too loud.
PM57 will simply allow you to connect HP to existing amp with little effort, all but eliminate hiss, and give you control over volume.
Test Chain
JRiver>Gungnir>Onix SP3>HE-500 (XLR to SE adapter)Sound Quality
Since I do not have another speaker tap to compare I'm not sure how to tackle this as SQ will be highly dependent on whatever amp you pair it with.At 1st I thought I had wired something incorrectly as with amp and Tap set to 50% volume I heard NOTHING on my HE-500. Pressed play and nearly jumped out of my chair. In other words with Amp & Tap set to 50% volume there was NO background noise! Especially as I'm testing with a Tube amp I was mentally prepared for some noticeable noise floor.
Volume Pot on Tap: Dead silent. Provides full range of control with the same smooth increments you would experience using volume pot on headphone amp.
Build
Built to survive stage use. Steel case, recessed switches to prevent accidental changes.
Ease of Use
See User Guide for IMPORTANT notes on setup so that you do not harm Tap, Amp, Headphones or yourself ...