Most metal detectors drive the speaker with pulses up to about 6 - 11 volts. Most headphones are 8 - 32 ohms, and if you drove them with that same voltage, it's hard to say which would get fried first-- your ears, or the 'phones themselves. So, in order to protect both the ears and the headset, the manufacturers wire a resistor in series with the headphone jack, anywhere from 47 to 270 ohms, depending on the battery voltage of the machine and the manufacturer's own "rule of thumb" of how loud headphones ought to be.
In a few cases, manufacturers also wire clamp diodes across the headphone jack to limit maximum headphone loudness.
Now, if a person is hard of hearing, they may want more loudness than regular low impedance headphones provide. Maximum power transfer is achieved when the headphone impedance is equal to the value of the resistor wired in series with headphone jack. The actual impedance isn't critical-- good power transfer can be achieved over a fairly broad range of impedance. 150 ohms would be a good compromise.
How loud the 'phones are depends on many factors other than just the electrical impedance. Headphones vary widely in efficiency in turning watts into loudness. In general, the hi-fi 'phones are least efficient.
Most manufacturers drive the audio with pulses from 100 us to 300 us wide, producing a tone rich in harmonics. This makes the drive circuit more efficient and gives the sound more "punch". However, everyone's hearing is different, not just in ability to hear sounds of different frequencies, but in their psychoneurological response to different sounds. Some people prefer wide frequency response, such as one gets from hi-fi headphones, whereas other people prefer the narrower frequency response which is typical of 'phones designed for communications purposes.
So-- the best headphone on the market, is the one that you personally like.
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If a headphone is advertised as cancelling ground effect, the advertising is not just "deceptive and misleading", it is false. Products which have merit do not need false advertising; therefore false advertising is the mark of a product which the manufacturer believes to be worthless, and who is targeting not customers who want good product, but customers who want to be lied to.
If the manufacturer of a product has designed their advertising to portray the product as garbage, chances are pretty good it really is garbage, eh?
--Dave J.