Headphone amps do make a difference... I wish I could say otherwise but this is the case. Of course there are varying degrees of performance primarily due to the impedance of the load. I have found competitive headphones that are sensitive to the output resistance of the amp. Some of these are expensive headphone in excess of $400. There are a lot of good amps out there. I have used several preamps which are both inexpensive and expensive. I have experimented with several computers, although not as many as one could. Most of my testing though was done with Nano, Classic and 30 gig iPods because I am assuming that 99% of the owners of Klipsch headphones will be on the go, without portable amps. I also listened to everything between 128 k sample rate and wave files, but most of my critical listening tests for voicing products was done on 192 k or higher.
You didn’t mention whether you are interested in a portable amp or not.
If it is a portable amp, then I have heard good things from the Tomahawk and Hornet. You can see them at this website:
http://raysamuelsaudio.com/products/tomahawk
Headroom also has a nice array of amps also that you should look at.
For home headphone amps your options are almost endless. Just look for something with a good power supply and low noise. Tube amps can be nice and warm also. Rolls make a reasonable amp if you are on a budget. I plan on looking at the Grace amps. I have had people use Crown amps, which are a nice option although the output power is a tad high on a power amp for a headphone so please don’t try to burn in headphones with a large amp unless you are sure that your power level is within the range of that headphone. Remember if it is distorting, you are playing it too loud or you have a crappy source. The critical thing in your system is your headphones and of course your ears.