The Denon AVR-x2700h’s manual doesn’t mention any specification for the headphone output. And the number 47 only appears 4 times … ALL of which are page numbers/parts of page numbers.
Are there?
You may like the way your Denon sounds more, but that’s just a personal preference.
AVRs are big boxes of big compromises. They can sound “impressive”. Some people genuinely like the way they sound. Even the very expensive ones tend to, objectively, perform quite poorly. And to make matters worse, with headphones … the headphone output is usually an after thought. It gets included because doing so costs a couple of cheap resistors a socket, and an extra hole in the casework.
If you like the way headphones sound from your Denon, that’s fine.
But you keep asking “us” for recommendations, and the general consensus here seems to be that those of us that have heard AVRs driving headphones have had experiences they’re not wanting to repeat/foist on others.
You don’t NEED to ask us for anything.
Buy what you want, plug it in, and deal with the end results … you may like it, you may hate it, but absolutely no one is stopping you from doing that.
But after many, many, posts it should be clear to you that you’re just not going to find people here going “Oh, yeah, those low-end Denon AVRs sounds fantastic with any headphone you pair them with!” … which seems to be what you’re trying to get to.
There are limited situations in which higher OI amplifiers paired with some, sometimes lower impedance, headphones, result in a pleasant result. As @Promee says, above, this is usually a product of elevated bass due to the impedance mismatch and lower damping ratio.
But, in general, you want as close to zero OI as possible. And more current capacity, all other things being equal (they aren’t … and price is usually the first to go), is good.
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TL;DR;
If you insist on using your AVR to drive headphones, just do it.
Excepting your fascination with a headphone you haven’t heard (Tungsten), the iFi Micro iDSD Signature is more than enough for almost any headphone (even if iFi are playing games with the power rating), and absolutely outperforms the BEST CASE technical performance of your AVR.
You may not like it as much, but on technical grounds there’s absolutely no comparison.
If not, choose an amplifier from a competent brand (Schiit, iFi, JDS Labs, Geshelli, Topping, SMSL, etc.), doesn’t have to be expensive (as they will ALL be technically superior to anything in pretty much ANY AVR). Find a suitable DAC to pair it with (the line-output from your iFi unit is way better than anything your AVR can output). And get the headphones you want. If they don’t work for you, change something … but one thing at a time.
There are no sure things here; once you get beyond measurements it is ALL personal preference.
No one else but you knows what it is that is making you so high on the way your AVR sounds.
No one else but you knows what it is that you consider “audiophile” or “better sound quality”.
At some point you just have to jump in and start trying things.