In case if anyone's interested, I've made some measurements with the two onboard Realtek codecs I have within my reach, ALC861 and ALC888. Both are rather old, the first board is from ca. 2005, and the other one is from 2008.
ALC888 (as well as all newer Realtek codecs, I presume) has built-in headphone buffer amplifier on each output, which should be automatically engaged when the output function is set to "Headphone" in the driver control panel.
Here are the output voltages measured with various resistive loads in "Line out" mode and in "Headphone" mode:
ALC888 on Gigabyte P35-DS3L
1 kHz sine wave, Line out (back panel green)
Load (Ohm) Output voltage (VRMS) Calculated output impedance
Left Right Left Right
unloaded 0.924 0.916 - -
2000 0.852 0.844 169.0 170.6
1000 0.788 0.781 172.6 172.9
270 0.564 0.560 172.3 171.6
200 0.491 0.489 176.4 174.6
100 0.338 0.337 173.4 171.8
62 0.242 0.241 174.7 173.6
51 0.206 0.206 177.8 175.8
39 0.171 0.170 171.7 171.1
24 0.113 0.112 172.2 172.3
10 0.050 0.050 174.8 173.2
Output impedance (least-squares fit): 174.1 Ohm, 173.0 Ohm
1 kHz sine wave, Headphone out (back panel green)
Load (Ohm) Output voltage (VRMS) Calculated output impedance
Left Right Left Right
unloaded 0.935 0.926 - -
2000 0.933 0.926 4.3 0.0
1000 0.929 0.925 6.5 1.1
270 0.912 0.918 6.8 2.3
200 0.900 0.914 7.8 2.6
100 0.863 0.895 8.3 3.5
62 0.815 0.864 9.1 4.4
51 0.790 0.843 9.4 5.0
39 0.752 0.810 9.5 5.6
24 0.668 0.710 9.6 7.3
10 0.416 0.439 12.5 11.1
I could not achieve 1 Volt RMS with ALC888 even with all volume controls set to maximum, although the datasheet claims that the "typical" full-scale unloaded output should be around 1.4 VRMS (with ALC861 it is indeed about 1.4 VRMS, or 2 Volts peak; I had to adjust the master volume down to get 1 VRMS). I don't know whether it's a hardware or a software issue (I only tested one of the ALC888 outputs). Also note the channel imbalance with the amplified output.
And here are the measurement results for ALC861:
ALC861 on Biostar 945P-A7B
1 kHz sine wave, Line out (back panel green)
Load (Ohm) Output voltage (VRMS) Calculated output impedance
Left Right Left Right
unloaded 1.039 1.030 - -
2000 0.960 0.952 164.6 163.9
1000 0.890 0.883 167.4 166.5
270 0.644 0.639 165.6 165.2
200 0.563 0.560 169.1 167.9
100 0.391 0.389 165.7 164.8
62 0.278 0.277 169.7 168.5
51 0.236 0.236 173.5 171.6
39 0.194 0.194 169.9 168.1
24 0.126 0.126 173.9 172.2
10 0.054 0.055 182.4 177.3
Output impedance (least-squares fit): 168.6 Ohm, 167.4 Ohm
1 kHz sine wave, Line out (back panel blue)
Load (Ohm) Output voltage (VRMS) Calculated output impedance
Left Right Left Right
unloaded 1.042 1.036 - -
2000 0.955 0.948 182.2 185.6
1000 0.877 0.872 188.1 188.1
270 0.608 0.605 192.7 192.3
200 0.524 0.521 197.7 197.7
100 0.350 0.350 197.7 196.0
62 0.245 0.245 201.7 200.2
51 0.208 0.208 204.5 203.0
39 0.171 0.170 198.6 198.7
24 0.111 0.111 201.3 200.0
10 0.048 0.047 207.1 210.4
Output impedance (least-squares fit): 197.0 Ohm, 196.4 Ohm
I have tested two outputs (green and blue connectors). The function for green connector can not be changed, it's always "Line out". The blue connector can be switched to "Headphone", but this does not affect the output voltage at all. Again, I'm not sure if it's the hardware or a software issue. Looking at ALC861 datasheet it seems that three out of four outputs should be amplified.