You'd worry about impedance matching for something like a balanced XLR input. There, the entire point is to have a differential signal impedance matched on both ends so that you can drive a LONG cable. For line level, the input is generally a relatively high impedance, and the output is generally a relatively low impedance....and you forget impedance matching all together. A large output cap will have very little effect on a reasonably sized input cap.
I'd have to dig around to see if there's any spec that calls it out, but I seem to remember that you generally expect to see line out AC coupled, though in practice it may not matter much since you expect all your inputs to also be AC coupled. Still, if nothing else, it keeps a cable from shorting out in DC.
I don't do much design work for line level stuff, so hopefully someone else will chime in, but I always like seeing a small resistor (1k or less) on the output to offer at least some current limiting in case of a short, and AC coupled if it makes sense.