I picked up a Rollergames (System 11C) recently and I want to design my own, here's what I've figured out. This may or may not apply to earlier System 11s.
On the audio board, all the signals get mixed together and fed to a buffering op-amp. The output of this is wired to one of the pins on the volume control header. The signal goes to the volume control pot next to the tilt bob on one wire then comes back on the other. This return signal is what gets fed to the speaker amplifiers.
You can tap into the pre-amplified audio signal at the volume control on the side without the resistor and audio ground from the shield of the volume control cable.
I tapped the signal and ran it through a 10uF capacitor and 1/8" audio jack, then plugged it into a headphone amplifier. Worked great.
Note: this doesn't affect the existing speakers at all. Eventually I want to add a switch that disconnects that audio return line.