On first thought I would be included to agree .. yet my personal experience is that some headphones are more efficient and some headphones are less efficient.. Planars are a good example as their technology simply makes them less efficient than dynamic headphones. But dynamic headphones also vary in impedance and sensitivity depending on the way they are built … In my experience some headphones therefore actually do benefit from the additional drive they get from a balanced amplifier ..
And in there lies the other (in my experience) perceived difference… Some headphone amplifiers benefit from the silence and lack of channel interference that a fully balanced setup can offer .. which translates into blackness and silent backgrounds … There, headphones, by allowing balanced connections, are mostly an enabler
But .. as often in this hobby, it’s the ears and the brain that determine the experience here … and those two factors are always different from person to person
And in there lies the other (in my experience) perceived difference… Some headphone amplifiers benefit from the silence and lack of channel interference that a fully balanced setup can offer .. which translates into blackness and silent backgrounds … There, headphones, by allowing balanced connections, are mostly an enabler
But .. as often in this hobby, it’s the ears and the brain that determine the experience here … and those two factors are always different from person to person