Using the 32 Ohm tap provides the most output power for headphones. This tap works nicely with medium impedance inefficient headphones (think orthodynamic). If you plan to just use low impedance headphones, I would set the amp and 4 or 8 Ohms and leave it alone, as you won't need the additional power that the 32 Ohm tap provides, and the lower impedance taps will have a bit better signal to noise ration.
-PB