These tracks are encoded at a maximum resolution of 24-bit/192 kHz. The real win for me came when I tried out Apple Music’s new Hi-Res Lossless option. A headphone amp isn’t a magic box and an improved audio signal can’t overcome the limitations of inexpensive drivers. I should be clear here that if you plug in a basic set of headphones like the $59 specials flooding Amazon, you’re not going to notice any difference. If you plugged in a pair of high impedance headphones (these push the capabilities of a phone), the amplifier would make an even more noticeable difference. These are both low impedance headphones, so the M12 wouldn’t be working as hard. The difference was subtle - more defined bass and music that could be played at higher volumes without distorting - but it was there. Questyle M12 headphone amplifier in action.