Interesting. Does the 1/8th rule apply to matching amplifiers with speakers as well, say for car audio?
Digging deep into my memory here, but I always remember that when Zout==Zin that's what you want for maximum power transfer. My guess is that the 1/8 trick is for the typical characteristics of small-speaker headset. Big speakers may have different capacitance and inductance characteristics. I don't know though. That's the first time I heard that approximation, and it doesn't seem to align with anything that I learne…
That 1/8 rate is a property of our hearing, and so will apply to any system that creates sound. But it's a quite hard target to achieve in large bass speakers, so a lot of systems simply don't.