Looks like at the 1.5 ohm output load setting you will get a little over 3 times the power out into 32 ohm headphones. That's about +5db. So a little more headroom. Bass is better, yea OK I can believe that. Why someone would not want that I don't know. Seems to me like we want to deliver the most power possible to the load, or at least have the ability to do so.