Really not sure that this applies to many amps 
 
OTL tube amps with capacitor output (Singlepowers, RSA, many others): All of these if they are built properly have a resistor load on the output to prevent the output capacitor from discharging into the headphones 
 
transformer coupled amps: Not sure, do they require a load on the secondary?  In the case of headphone amps, many of these may be 8-16 ohm outputs and already have a resistor load internally. 
 
OTL tube amps, DC coupled: This is like the Blue Hawaii.  A Stax headphone is a capacitor load anyway.  I would think the feedback loop would count as a resistive load on the output of the amp.