Potentially, headphone listening can be technically superior since room reflections are eliminated and the intimate contact between transducer and ear mean that only tiny amounts of power are required.
The small power requirement means that transducers can be operated at a small fraction of their full excursion capabilities thus reducing THD and other non-linear distortions. This design of a dedicated headphones amplifier is potentially controversial in that it has only unity voltage gain and employs vacuum tubes and transistors in the same design.
For more detail: Hybrid Headphone Amplifier
