At 4 ohms he is going to be using an output transformer. (or as you say solid state.) A tube based OTL is just a "circus stunt". Seriously I don't know what else I'd call a pair of EL34 (or like) tubes driving headphones. .
Some headphones require 2-6 watts, do the calculations and you will find that driving 70db/mW 50 ohm headphones require a tube even more powerful than an EL34. Even audionote as a PSE EL34 headphone amp kit, no circus experiement basic physics.
Anyway for the OP with 4 ohm highly sensitive phone you definaely don't want an OTL. Your biggest issue will be noise. A good headphone amp has zero hum or noise, that's right against the ear at listening level playing a silence track. true black background is your goal. Several of us have built SSHV Spud SETs to good results, that's the direction I would pursue.
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