This is a completely passive impedance-matching device using a resistor ladder network. We use all wire-wound resistors such that you can use very inefficient headphones with a power amplifier if needed. Some planar magnetic headphones need more power to “wake up” and sound full and dynamic. It makes use of a stepped attenuator as a volume control.
We are a small company that prizes innovation above most everything else, if someone else does it better then unless we did it first we are not going to make and sell a product. We have enough repetition in this industry. We also cherish honesty, we won’t sell something that doesn’t make a sonic difference, in fact we want products that make a very real and noticeable difference. No guessing if things sound better in some way, no scam products that don’t do anything.