As said, interpretations vary here on the accuracy argument and exact causation, but whatever the case, it's not going to be a matter of a single linear compensation between the two - note the plots in the PDF I attached earlier, the low-frequency variation is unit specific because it reflects a difference in acoustic impedance. What's sort of troubling is that it's rather annoying to accurately measure eardrum SPL with IEMs, so getting a definitive answer on which coupler better approximates the human case is difficult.