Many years ago, RTS invented a multi-station intercom for TV production. It was based on a power supply regulator that synthesized a 200 ohm output impedance without needing a big fat power resistor. The circuit was based on an opamp with both positive and negative feedback, sorta like a Howland current pump but with non-equal resistor ratios.
The theoretical output impedance of an opamp circuit is based on both the positive and negative feedback loops. For a linear amplifier stage there usually is no positive feedback, and the circuit gain and output impedance equations reduce to the familiar forms we all use. But they come from a more complex form that defines the output impedance in terms of four circuit impedances. This is how things like gyrators and synthetic inductors are designed and analyzed.