A standalone headphone amp for home use is really wasted money.
Well, unless the place you use it doesn't happen to have a headphone jack.
OK, so I've got the Sennheiser HD600s. The impedance on them is 300 ohms, compared to 30-60 for easier models to drive, the ones that are more OK just to use with a portable player etc. I had been using mine in my bedroom with the line out on a DAC I got from this one guy. It worked, and worked better than some things, but considering what they were supposed to sound like I was pretty sure I needed something more.
So I just got the Channel Islands Audio headphone amp yesterday ($350 - not $100, but not bad either), and it does make a noticeable difference. I'm not obsessed or knowledgeable enough to describe it in a way that someone obsessed and knowledgeable would understand, but it's better. No doubt. I could get distortion in the bass if I tried before, but my ears really don't care to try hard enough with this. There was also in some cases something like a mid-range resonance or overtones that just kept the sound from being clear. Don't know why it did it, but it's gone now.
Then I have my portable one so I can go hiking and stuff with the 600s. Looks stupid, but I never run into people anyway, and what's better than music and open headphones out in the middle of nowhere?
Anyway. I'd definitely believe that with high-impedance ones, you will probably get better performance with an amp. Others, which can sound just as good, may not benefit so much.