Yes, metamaterial is not a particular material, it's structuring various materials to create effects not found in natural materials. So you could use plastic, metal, or anything appropriate to the part. For us we have to 3D print because the path designs would be very difficult to create any other way, but this has to be done on very expensive laser printers, not filament-style.
It's an interesting topic and the range of applications is really large. For example, we and KEF use quarter wave resonator arrays tuned to multiple frequencies, but the resemblance ends there; think of the effects as a system. KEF uses a matrix of resonators on the vent of a tweeter to absorb rear-side wave energy that otherwise would be projected into an enclosure causing internal reflections/resonances.
AMTS goes between the transducer and ear functioning as a waveguide with diffusion and multiple types of resonators with high and low Q features and "programable" filter frequency and depth. If AMTS were applied to a home stereo, as a metaphor, it'd be a material that fills almost the entire room between the speaker and the listener to reduce room standing wave modes.
It's interesting stuff, for sure!
Soft touch? Not sure what you reference except the ear pad? If so that's the type of microfiber used on high-end car seats. Nothing here is rubberized.