Does this device adjust impedance of the amp (or essentially the impedance of the IEMs)?

The iEMatch adjusts levels while making sure the source impedance seen by the headphone is low and the load seen by the amplifier is within normal design parameters.

It does not alter (materially) impedances, or affect the frequency response of the attached headphones.

It is not like some adapters sold that simply place a resistor in series with the headphone and often degrade sound quality.

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