I'm choosing between two USB DACs for a pair 32 Ω headphones and need to choose the one with the greater output, i.e. with the greater loudness. One DAC has a maximum power rating of 18 mW at 16 Ω and the other has a rating of 45 mW at 32 Ω.
I guess it is the second, but which is louder?
How many watts would the first produce if run into 32 Ω?