What makes an amplifier a headphone amplifier?

Headphone Heights

Welcome to Headphone Heights, the place for all your ear bud discussion

I posed this question over at Diyaudio/Tubelab with no results after my SIL and I wondered about using my Simple SE as a headphone amp.
He got back to me with this converter-type product, but being an Inmate, I have to wonder what it's doing to the signal. And if it's necessary.
Anybody?

Rolls PM-57 (Open in New Window)

Edits: 02/23/12

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Topic - What makes an amplifier a headphone amplifier? - amioutaline? 14:31:02 02/23/12 (1)

attenuator - flatmap 17:37:23 02/23/12 (0)

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