I think it is fair to say that in general headphones are designed to be sold and used as-is, i.e. without the assumption that they will be EQ'd by a customer. I would expect a top of the line headphone worthy of paying an exorbitant price like this should at least sound great (tonally accurate) out of the box, amongst other things. That is to say the least amount of problems out of the box for the average person. Since is it unreasonable for me to assume the company is tailor-making headphones to my physiology or preferences, I would assume this would be some sort of average response that is well-regarded in a large swathe of the population. So, Harman. That being said, overall adherence to the curve is less important than how and where it adheres, especially if EQ is a consideration. One has to look at it holistically. A headphone might follow the target quite close and then have uncorrectable offensive resonances and other non-linearities in the midrange or ear gain region which may cause it to sound clearly wrong to many people, even if it is flawed in some other ways like lacking bass or issues in the midrange.
Most people are not going to want to touch a headphone's response beyond 8k unless they really know what they are doing and tuning by ear, and the validity of Harman in headphones in these high 10k+ frequencies is already low, so I think it important that the high end on a headphone beyond ear gain region be as correct as possible out of the gate (if even subjectively), or at least as smooth as possible as to at least give the option for a possible broader-band treble tilt if desired. A "correct" deviation from Harman here can be viewed as a positive thing, even if it would reflect poorly on a score.
Closed headphones are already biased for higher scores because it is easier to achieve low end SPL in a sealed cup (despite a lot of them having worse treble), which is a significant factor in scoring, but one issue with this is that leakage/seal variability and consistency have the potential be all over the place in a closed headphone (head/jaw shape, spectacle wearing etc). Even the Stealth is subject to this to some degree, although there are design considerations in this product to mitigate this along with other design flaws that are generally present in other closed headphones. When EQing, If you don't like as much bass as Harman it is obviously more desirable to reduce it than to boost it. If you aren't EQing, I would say it would be better to have too little bass than too much. From a psycho-acoustic standpoint, too little bass only really affects bass appreciation while too much takes away from bass appreciation and also masks higher frequencies and destroys the overall tonality of the headphone. Stealth (and Expanse) also have deliberate deviations from Harman in certain bass regions citing psychoacoustic considerations, so they are already nerfing their own potential score by implementing those changes.
Shure SRH440 is not a bad headphone from a tonality standpoint, price and everything considered. It meets bass, mid, and even upper targets decently well, but it is still lacking energy below 50hz. It even has the similar 'psychoacoustic' bump at 100-200hz like DCA adds. But it has significant resonances, especially 6k and beyond which are gross and not correctable, and more treble fall off. Obviously, as a $75 headphone you are not getting any premium materials or any of the considerations one would be getting with a premium product, but I would say its a good product. Some things to think about: channel imbalance, sibilance, higher SPL distortion and impaired ability to accurately fix treble.
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Meze Elite- FR is an uneven mess for the price, ignoring the subjective lack off bass, muddy/forward and resonances in midrange and what is going on at 1.5-2k?? While bass might be subjective and ear gain region is mostly based on physiology, Harman research (as corroborated by many studies on HRTF measurements, more importantly) shows very low variability in people up to around 2.5k in this band, so I can't imagine this sounding normal tonally to most people, I find those that deviate in this region tend to prefer marginally more energy, especially if upper bass and mids are already boosted. While the lower ranges might be mostly fixable with EQ, most people may want to correct the ~5k presence region to be closer to Harman or beyond will also have to suffer from that 8k resonance which is not correctable but will be further exaggerated, and will particularly affect consonant sounds in vocals and speech. Measurements here beyond 10k are less reliable but while it seemingly has a bit better extension it is obviously more resonant compared to the stealth, for example.
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Susvara- Again lacking 1.5k-2k energy, this just doesn't sound accurate, especially for people that have earlier canal gain. Why are there so many resonances throughout the entire FR? While the audibility of these may be up for debate due to amplitude, it clearly does not demonstrate any sort of marvel in engineering when $100-200 headphones manage to not have this 'issue'. Sticking with the same brand, Is there any value proposition compared to Sundara as far as overall tonality? Adjusted for inflation at release date, these headphones cost $1000-3000 more than Stealth/Expanse do today. Why do I see so many complaints about hifiman build quality and qa on every audio forum, even for their more expensive headphones?
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Utopia- FR is so similar to the well-regarded HD650/6XX throughout most of the range that one begins to question if the better materials/build quality are worth the price tag? Furthermore the HD650 has a smoother response so you could tonally match it quite close with some minimal EQ. Utopia has better lower low end distortion at higher SPL and better build quality for similar tone/SQ, some might argue its worse. It's higher sensitivity which precludes the need for more powerful amplification which is a plus. If you really love this sound and you have money then it could be a decent purchase. But as a holistic product, is it doing anything special to justify the price other than being the flagship product of a well-regarded company?
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I can argue expanse is worth $4k ($3.4k with discount) because it's a planar open back that actually has bass, low distortion, EQable, strongly adheres to harman, extremely comfortable (subjective, but many people agree DCA is comfort king), great build quality using premium materials, foldable, as lightweight or lighter than is competitors, looks unique. No other product is doing as many or all of these things, let alone well. The worst thing about it objectively speaking is that it in insensitive and thus has a higher requirement for amplification than many other headphones to play loudly. There's obviously way more careful consideration into many aspects of the design compared to the other expensive headphones. They are also manufactured in the US so comparatively higher costs. By this logic every other headphone should clearly be under $3.5k.