There isn't a single mp3 player on the market that can drive ultra low and high impedance headphones in a manner which provides neutral sound, so a amp whose output impedance is good for all 'phones is essential.
What I would like to see is a merging of devices, is there any manufacturer that will merge a mp3 player with a portable amp ?, call it a Amp3 player
Take the best of the iRiver H140 and the iBasso D12 merged into a Amp3 player...HEAVEN...
Come on Mr. Someone at Rockbox, get to it :-)
Oh, and 9v rechargeable batteries, user replaceable.