I get it that good headphone maybe should mimic the frequency response of good speakers in a good room.
However, if this theory is correct, then why don’t all headphones have the SAME frequency response?
Speakers are made based on theory. Are headphones made based on hunch?
Drivers, angles, baffles, port(s), back and front damping,
pads, leakage of sound, closed back or open, position on the head, driving issues, listening levels, preferences, resonances, recordings, driver cone materials, thickness of used materials, the way the motor (voicecoil: weight, diameter, fixing, air gap, voicecoil length) all have a substantial influence on the sound.
That's why not 2 headphones are alike. Even within a brand with a similar 'house-sound' and very similar constructions.
a bunch of Audeze's under similar conditions.
Expensive to relatively cheap. Variances in tonal balance but also impulse response. Variances of over 10dB (around a doubling of halving of 'volume') at specific frequencies differs a LOT.
Just pull one slider at various frequencies + or - 5dB to understand what a difference that makes.
Even just a small difference can be quite audible. Below the (modified) HD58X with a small passive inline filter that lowers around 5kHz by about 2dB ?
Seems trivial, quite audible non the less. Try with an equalizer to raise the 5kHz slider by 2 dB.
When looking at all the different plots (have measured over 150) all differ and sometimes even well over 20dB.
Speakers are relatively easy to test and to standards.
For headphones there are no real standards.
There is a LOT of science behind headphones even though some people would like you to think they just slap something together and hope to get sales based on looks. May be true for cheap (< $ 30) headphones though.
And no.. I haven't measured (on my rig with my 'compensations') one single flat ideal headphone nor will there ever be one.
For most individuals there will be a 'best' headphone suited best for their taste and budget.
There are some that come close in tonal balance, some measure 'better' some 'worse' in aspects that may or may not be audible enough for some.
Audition and buy what you like.
You can read internet reviews all day long and get ten or more different opinions.
A tip how to weed ?
Listen to a headphone you are familiar to. Find a reviewer who has the same 'preference' or describes it similar with same-ish shortcomings or strenghts and see what that reviewer thinks of headphones you may want to audition.
There
is no substitute for your
own listening experience, nothing is more personal than a headphone as only
YOU have to listen to them.