Time for someone to find a review of the Sony MDR-R10 and see how flat its impedance curve actually is. This thread is spending a lot of time lately trying to solve an intractable issue which may not be a problem in the first place. Most headphones are quite flat and resistive, so the impedance of the source is a non-issue. Most good headphones are compatible with the standard 120 ohm source impedance and have a flat impedance curve.
If you really do need a low source impedance then you really need an output transformer, or a solid state amp. You can get the source impedance a bit lower, maybe even down to half, with various heroic measures (rare and expensive tubes, run tons of current, convert to monoblocks and use parallel triodes, implement tons of negative feedback with a high-gain first stage, etc.) but for the most part it won't get you very far, and/or you won't like the resulting sound for reasons other than the impedance.
Just like SETs almost always work best with high efficiency speakers, OTL tube headphone amps nearly always work best with high-impedance headphones.