I replaced my Emotiva a-100 mini-X 50 Wpc amp with a new model, the Emotiva A-100 BASX amp - because of it's s/n ratio (110 dB!) and included headphone jack and circuitry. They employ a 220 Ohm 5W resistor in series with the essentially zero output impedance speaker output from the 50 Wpc amplifier, cutting off the speakers when the 'phones are plugged in. That is pretty standard for AVR & stereo amps & receivers - even to the choice of the current limiting resistor. As the resistor sets the headphone output impedance to ~220 Ohms, it's a reasonably good match to my Koss Pro-4AA, both rebuilt old & new alike and their 260/250 Ohm impedance, as well as my old Sony MDR V6's (~90 Ohms). The new amp has higher current needing headphones in mind, too - it includes jumpers to jump across those 220 Ohm resistors, placing the speaker output directly across the headphones. Not for me... if I want to see smoke around my ears, all I need is to listen to a politician. Still, the high s/n ratio would mean you couldn't likely hear any hiss or hum during low passages - still, I am happy with it as-is. It just sounds better than my Onkyo C-7030 CDP's dedicated headphone amp whose use doesn't mute the output when the 'phones are plugged in. That got me in trouble a couple of times with the old amp and my CFO early on a Sunday AM when she was trying to sleep late... hard to explain while Clapton was coming from the Heresys and there I sat at my desk with 'phones on!
As an amp, it's $229 price isn't bad - mine was $195 on a Seasonal sale. It's a great 'headphone amp', too - I'm listening to the Ramsey Lewis Trio - oldies but goodies on the Pro-4AA's now. The drivers are from my original 71 set - re-homed in a new headset when I returned them in a body bag last year - along with $9 for s&h. Great warranty - and they do sound different from the current set I bought a few years back - better - more mellow. Then there is the nostalgia value...