High impedance mode is for use when you connect the phone to something that has ... wait for it ... high impedance - like the Aux input of a stereo system. 46 ohms isn't high impedance, so you don't want the DAC output to match a high impedance load when you use the earphones, because that just reduces the efficiency of the power transfer from the phone to the earphones (and could introduce distortion, depending on the earphones). Sure, maybe it can be done - but it's the opposite of what you want. A low impedance load (like the earphones) works better when driven by a low impedance source - a high impedance load (like an amplifier input) works better when driven by a high impedance source. Basic electricity. (The DAC probably won't go into high impedance mode with a low impedance load, and probably automatically goes into high impedance mode with a high impedance load. You can probably force it to high impedance mode by putting a 1,000 ohm resistor between each of the earphones and the phone [which would require a little adapter - a jack, 2 resistors, some wire and a plug] but that would just give you very low audio.])
(The "High Impedance Device" notification just means that 46 ohms is higher impedance than the standard 8 ohm earphone. Don't try to overthink this thing. The phone will do what's needed by itself. Switching things manually would make things worse [sometimes a lot worse], which is why there's no manual "High Impedance/Low Impedance" switch on the screen.)