The Audio-Technica ATH-M50X is 38Ω at 99.0 dB/mW; the Dan Clark Audio AEON 2 Closed is 13Ω at 90.0 dB/mW. This page is only about what they ask of an amplifier — not how they sound, which no specification on either sheet can tell you.
The Dan Clark Audio AEON 2 Closed needs 9.0 dB more than the Audio-Technica ATH-M50X to reach the same loudness — 10 mW against 1.3 mW.
| Specification | Audio-Technica ATH-M50X | Dan Clark Audio AEON 2 Closed |
|---|---|---|
| Impedance | 38 Ω | 13 Ω |
| Sensitivity | 99.0 dB/mW | 90.0 dB/mW |
| Sensitivity (voltage) | 113.2 dB/V | 108.9 dB/V |
| Power for 100 dB | 1.3 mW | 10 mW |
| Voltage for 100 dB | 0.22 V | 0.36 V |
| Current for 100 dB | 5.8 mA | 27.7 mA |
| Highest source impedance that leaves them alone (one-eighth rule) | 4.75 Ω | 1.62 Ω |
| Sources that reach 100 dB out of 280 | 280 | 272 |
8 of the 280 sources have the power for the Audio-Technica ATH-M50X but not for the Dan Clark Audio AEON 2 Closed — Apple USB-C dongle (EU), Zoom AMS-22, Audient EVO 4, 5 more.
6 sources are low enough in output impedance for the Audio-Technica ATH-M50X under the one-eighth rule but not for the Dan Clark Audio AEON 2 Closed (FiiO KA13, Schiit Vali 2+, Astell&Kern HC3, 3 more).
272 of the 280 sources here reach 100 dB on both. That count is about power only — the output-impedance and hiss lines above are separate questions, and a source can pass this one and fail those.
Each model has a page of its own with the full source list, the hiss estimate and the provenance of every figure above: Audio-Technica ATH-M50X and Dan Clark Audio AEON 2 Closed. Every figure on this page comes from what Audio-Technica and Dan Clark Audio published, or is derived from it — what Audio-Technica publishes and what Dan Clark Audio publishes, both counted.