this manufacturer made a retail product that requires the consumer to modify their headphone cables
On the contrary, Musical Fidelity makes high-end headphone amplifiers where the primary purpose is fully balanced operation. For those who do not understand what this entails, and to support lesser headphones, they also provide ’normal’ headphone jacks (TRS).
Headphone jacks with three wires cannot support balanced operation, unless two separate jacks are used. This may be addressed in the User Manual (I have not tried to find a copy because there is an obvious solution to your issue).
"Working fine" through a single jack means the amplifier can behave like an ordinary, unbalanced amplifier, but frankly from my point of view, this is a complete waste of its real capabilities.
The ONLY reason I’m having this problem is that I needed a 6-8 ft extension cable and the cable manufacturer suggested the XLR termination. If I had a TRS termination on both ends, this thread would not exist
Sack the cable manufacturer, if the instructions they were given were correct (I suspect they were not).
You could buy a decent pair of headphones designed for balanced operation through two XLR connections. Alternatively, you can easily modify the wiring of your headphones.
While you are at it, why not get a disk player with balanced output so you can really hear what your fully balanced headphone amplifier is capable of.
Or you could sell the amplifier to somebody who understands how to use it the way Musical Fidelity intends. It runs on 240-Volts. so I’d be interested in making an offer but it has to be shipped to Australia.
Addendum: I have now found the User Manual on-line and it clearly states that the amplifier supports two pairs of stereo headphones via 1/4" 3-connector jacks or one pair of balanced headphones through two XLR connectors.

