The output impedance of the Crack is about 100 Ohms. This limits performance into low impedance headphones. If we could put a 1,000uF cap on the outputs and have the amp work well into low impedance headphones, we would just do that.
For 100 ohm headphones, 100uf caps will result in the amp being -3dB at 15Hz. For the more optimum 300 ohm load, the amp is -3dB at 5Hz with the 100uF cap. The 2.49K resistor is mostly chosen based on how slowly the 6080 cathode warms up and starts conducting, so the cap charges fairly slowly and there isn't a ton of voltage produced at the headphone jack while that cap is charging. Once headphones are plugged in, the parallel combination of just about any headphone and a 2.49K resistor will end up being dominated by the headphone impedance.
If you want to drive low impedance headphones with a Crack, you can add a 6V/3A filament transformer, change the 270R/5W resistors to 130R/10W resistors, change the 220uF/250V caps to 470uF/250V caps, change the 100uF/160V coupling caps to 200uF/160V, change the 3K/10W resistors to 1.5K/20W resistors, then drill another hole in the chassis plate and add a second 6080.
You can also put feedback around the amp to accomplish this.