Does it really?
It depends on how the measurement software calibrates its output.
The software that I have used for this purpose (Room EQ Wizard) requires its output level to be calibrated at a specified frequency (I have used 300Hz). And if the 94, 104 and 114 db output levels in this headphone's measurements were calibrated to be those levels at 300hz, there would indeed be a bass deficiency at those levels as well compared to other headphones which follow the Harman curve more closely.
(Not to mention any uneven boundary gain effects from setting higher volumes, which tend to be towards the FR extremes).,
A more accurate and advanced software might indeed do distortion measurement sweeps so that it could set the output level to a particular level at any single frequency regardless of the transducer's frequency response. But wouldn't that require 19980 separate measurements to achieve distortion results from 20Hz to 20kHz?
So I would assume that the levels are calibrated at some specified single frequency, which would not erase the effects of bass deficiency on distortion levels.
Any comment from
@amirm ?