Basically, output impedance is a resistance on its output signals (in this case, the TP 30 R&L output) to AC signals (the headphone).
You don't have to understand what it does and how it works, you just have to know that you'd want the output impedance of your amp to be 1/8th of the total impedance on the headphone.
So in this case, the CAL has an impedance rating of 32ohms (it fluctuates a little bit higher of course when hitting certian frequencies). Ideally, you'd want the amp to output no more than 4ohms (32÷8).
Having a little bit more (like for example there are amps with 10ohms output) is fine but having something ridiculous like 100ohms... that's just stupid.
The amp can be used with passive speakers if you want as it acts an amp + DAC (if you so desire) for them. Active speakers have amps in them.
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Though if you want to know about output impedance then~
What is the problem then? Simple. Think of output impedance from an amp as a restrictor on your water tap. Without a restrictor, what happens when you turn on your tap? Water would just explode out without control right? If you just want to wash your hands, how stupid would that be?

It's similar to output impedance, if it is too high you may run a risk of supplying over current into your headphones. Resulting in your headphones not sounding the way it should. A sudden bump in the low frequencies (the bass) which could create distortions if the drivers is already at its limit of bass limitation, your mids might suddenly sound softer or louder or even your treble suddenly shoots up to sound way too bright.
Some people don't mind high output impedance and as far as I know, most of them don't know what it is. Suddenly, they are complaining why they are hearing distortions or clicks for no apparent reason when their headphones are perfectly fine, the reason could simply be down to improper current input to the headphone.
thanks for clearing me up haha.. hopefully my cans will come in tomorrow
btw bro SSJBen, do u know any desktop microphone tat is decent? no need studio quality la haha.. just a good one lo..