It's low enough to not impact the frequency response in the bass more than 1dB. 50 is fine to me, I don't notice any slower impulse response or ringing with 50 ohms. It's as we get to the 100 ohm output amps that you hear both a slowing of the impulse response, a bit of ringing and a mid-bass boost around 120Hz or thereabouts. The bass boost with a 100ohm amp isn't huge, like maybe 3dB. Some people may like this effect, as it can make the HD800 a bit more euphonic. If you don't like the "edginess" the HD800 can have, it's a way to "fix" it. But to me a high impedance amp (75 ohms or higher) does slow down the HD800's technical performance. With a very good low impedance amp, the HD800 can be so fast and have so little ringing, it almost sounds electrostat like.
My approach has been to fix frequency response issues with EQ, so that with the amp I can focus on transparency, THD profile and speed. To me, the HD800 benefits from a bit of 2nd and especially 3rd harmonic distortion, and wants as much 4th harmonic distortion cut out as possible. HD800 also benefits from well loaded current/voltage supplied to the output stage. Putting all that together informs what I'm after in an HD800 amp. I start by looking for those things as best I can and then just listen to them.
Balanced vs. single end, in my experience, depends much more on the amp than being an HD800 necessity. A well implemented single end design can sound virtually identical to a well implemented balanced design on the HD800. I think the idea that balanced is better for it comes from the fact that most amps that have both simply have a better balanced output than single end. So people switch back and forth, hear that the balanced output sounds better on that amp, and then just assume balanced sounds better with HD800 in general. Also, going balanced has historically forced HD800 owners to upgrade their cable as well, to some benefit.