Also, the deal with acoustic impedance is a hypothesis to be proven.
Man, if only somebody had already posted in this thread a rather interesting article on the subject published by none other than Harman, one of which authors is Sean Olive ! Oh wait I did

. Second time in this thread I suggest you to read it, not sure it will help.
TLDR - and not just on the strength of that article - in 2025 it's not an hypothesis.
What I'd like to learn more about however, is whether or not this is the sort of inter-individual variation that's desirable, or not (but for eardrum / middle ear impedance, my sentiment is that it's not, and I'd need to learn more about it or make more experiments of my own).
There could very well be other factors that explain some of the variations.
Indeed there are.
You have published listening tests to back this? What does "hell yes" mean anyway? What correlation are you getting from measurements to listening preference with 5128 vs GRAS 45CA?
I'm not sure you realise yet, despite repeated attempts to enlighten you on the subject, that Harman's body of research says actually rather little about how a given pair of
real headphones will be preferred when it's measured on an ear simulator ? Or, to put it more precisely, that with one exception, all notions of inconsistent transfer functions between different headphones and individuals were ignored ? What it does is correlate preferences with different curves,
as reproduced by a limited set of specifically chosen headphones or IEMs.
In other words that, in practice, your capacity to predict what this means in terms of preferences :
Is made a lot less reliable by this ?
Now as far as the 5128 fixture is concerned, it won't help in this regard for the most part, but for IEMs you'll at least start on better footings given that it's more representative of an average human canal (and if you don't understand why that's important, I'll repeat it again, try to answer the question I asked earlier about the Anker A40 with ANC turned on).
Again, that is an issue for people using 5128. The GRAS 45CA/KB5000 does not have such sensitivity. It produces far more consistent results.
We have the real deal here: a fixture (GRAS), a target, and listening tests behind development of a target over a nearly a decade of work. Folks who want to screw around with this formula need to first prove there is any improvement to be had.
As for SINAD, we are there and then some. People need to produce headphones/IEMs that come close or match the Harman curve. Customers then need to apply a bit of EQ or pick from the variations in this theme that better first their preference. Get the industry here and we will be miles ahead of where we are now where only a small portion of the market does this.
5128 adds unneeded complexity to above. It will produce different response for the same headphone, leading to confusion. I have already had this issue with a company wanting to trust their 5128 measurements more. But there was no there, there. Fitment of both IEMs and headphones is also more difficult and hence variable on 5128.
We've tried to explain it to you several times to no avail, this won't help, but you have it backwards. The more prevalent issue here is the headphones being poorly designed, not the fixture.
The main conclusions to draw from the article this thread is about is "some of DCA's headphones (and others) aren't engineered well enough", not "5128 bad".