If you are looking for a budget powered splitter, the Pyle-Pro PHA40 4-Channel Stereo Headphone Amplifier is on sale for $16.58 at Amazon by Amazon actual with up to four per customer at the sale price. This is not a lightning deal.
This takes one 1/4″ input, and has four 1/4″ outputs, with individually controlled volume via four rotary dials. It only works when connected to the wall AC (adapter included). You have to use your own adapters if you plan to use it with 1/8″ headphones. It averages 3.7 out of 5 based on nearly 600 customer reviews and it has almost 100 answered questions.
Needless to say, this is mostly of utilitarian interest. If you are planning to do a flagship headphone comparison, you may want to use something better 🙂
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