So for headphones there are no standards. But for loudspeakers it creates errors. This is not scientific in any way. We are doing it wrong. But the religious adherence to bad standards and sycophantic idol worship is taking us far away from achieving good sound. I say we return to scientific standards and utilize Newtonian physics to return to a reliable and repeatable standard. I worked with Sean Olive and Floyd Toole and I believe that first principle acoustics can get us back on track regarding the metrics of IEM's and headphones.
I think we need to take a step back and look at this another way: What does the transfer function driver (speaker driver or headphone/IEM driver) -> eardrum look like?
For speakers, it can be separated into two parts: Speaker -> ear & ear -> eardrum. You can argue where exactly "ear" starts and ends, but for the sake of this argument, we can just assume an arbitrary point as long as it is the same for every subject. If different people listen to the same speaker in the same room at the same head position, the first transfer function (TF) speaker -> ear will be the same for everybody. The second TF (ear -> eardrum) will be different, but it is consistent for these people in the sense that they always have this TF when listening to anything in their life - music, wind noise, cars outside.
With headphones, you can't separate the TF in this way, because the driver position (distance to eardrum and angle to pinna opening) is different for each headphone
and each person. In addition, you will also have interactions like direct reflections driver -> pinna -> ear cushion -> ear canal which simply do not exist or are below the threshold of hearing for speakers in a room. Other interactions can include such things like squished or malformed tips on IEMs due to mechanical constraints of the ear. This is all very complex, which is why headphones and IEMs can sound very different to different people even if they measure close: The TF of each headphone/IEM is different for each person using it. If you measure just the headphone or just the IEM "clean" in a free space, all these interactions, which have a major influence on the sound, will vanish and be ignored. A HATS allows you to capture these interactions, which are effectively baked into the TF and are different for each person.
When measuring a speaker with the Klippel NFS, the NFS software will calculate a baseline "clean" result without the TF of the room the measurement was taken in. This removes the first part of the TF (speaker -> ear, or in this case micophone) mentioned above. Results can then be presented only for the speaker without any TF, but there is also the option to generate the estimated in-room response: This applies the TF of a "standard room" to the clean results of the speaker to make it comparable.
That is what a HATS is: It applies the TF of a "standard head" to the clean response of the headphone or IEM.
All our rooms are different, but an estimated in room response is still valuable, because it makes speaker measurements comparable. All our heads and ears are different, but a heapdone or IEM measurement on a HATS is still valuable, because it makes headphone measurements comparable.
I think you could argue that
also measuring and publishing "clean" headphone/IEM measurements without a HATS could be valuable. But I don't think you can argue that publishing measurements using a HATS
isn't valuable.