Tanya,
A normal line input is: 60 - 200 mV
Line out is also upto 200 mV, but the impedance wants a high load,
like 10 kiloOhm or more.
Headphones out is for low impedances like 10 to 100 ohms.
It is an impedance mismatch to use phones out to act like line out.
The same thing can be said when you use the line out to act as a
phones out; just not meant to be this way.
Besides that, line out is the signal (coming from the DAC) amplified
by an amp that is not equal to the amp that amplifies the phones
signal. I am sure of this; I studied my MZR55 service manual; there
is one chip that is the lineout/phones amp, but inside the signals
follow their own circuitry and are driven by seperate amp sections to
meet the impedances expected; a pair of phones are often low Z and a
line in (of you Stereo, or PC) is high Z.
Wrong impedance connection can ruin your sound.
Is it audible?
That depends on the setting of your phones out volume, the material,
the recording and your ears...
my advice; do not use phones out to act like line out.
Regards, Evert
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