Napoleon writes:
Without getting into the more technical stuff, for correct operation
impedances need to match. Any mismatch lower performance. A small
mismatch probably won't be noticed but a larger one will.
You need an impedance match for maximum power transfer but that is rarely
what is wanted (it means equal power dissipation in source and load). You
also need to terminate transmission lines at one end or the other in the
line's characteristic impedence but unless your audio cables are miles long
that doesn't matter either.