Impedance matching between a power amp and headphones in NOT necessary. The problem you'll have with headphones connected to a power amp is noise floor. That's why you see those 1 or 2 W (~300 ohms) resistors on headphone jacks. It's to form a voltage divider with the headphones themselves. It reduces the output slightly. To worry about impedance matching at audio frequencies, you're gonna need miles of a transmission line to see any eveidence of a reflection or VSWR problem. You see that this series resistor will attenuate differently, depending on the Z/impedance of you phones. 8 ohm headphones will be more attenuated (for a given sensitivity) than
600 ohm "cans". You can run a power amp all day long without a load. Okay, I said it. Let the fur fly