This is a 11.2 Ohm resistor capable of withstanding a lot of heat, equipped with leads and spades that you can screw to your amp speaker binding posts in parallel to banana connection for your 32 Ohms RAAL interface, or any other headphone (not electrostatic)
Connect to speakers output in parallel to any 16 to 600 Ohm headphones.
This 100 W, 11.2 Ohm (2 x 5.6 Ohm) resistor module is loading your speakers amp with a resistance it would have, allowing it to work as the designer intended.
The Power Sink will take the grunt of some real power developed by your amp and the headphones will pickup only a fraction of the power, given their own impedance.
The sound in headphones will be exactly as if the headphones alone would have the combined impedance.
With the Power Sink, you can listen to your headphones on a beefy amp that will actually have to flex some muscle and do things it was meant to do