... On a practical level praps the only time that frequency response & distortion are not the only issue is when the headphone has some strange resonances of the cups that might show up as some strange buzzing at different frequencies which wouldn't necessarily show up in normal distortion testing. I think I had something similar with my HE400SE when I was measuring it on my miniDSP EARS at the max volume that my miniDSP EARS will allow and I began to hear some strange buzzing from the headphone (whilst it was being measured) that didn't obviously show up in the normal distortion results, but I did notice a couple of long long long & very very narrow peaks continue on in the waterfall somewhere in the 200-600Hz zone, can't remember exactly where, so that's the only practical time where I've thought headphones are about more than just frequency response & distortion, but mostly it's not an issue (& not an issue with my HE400SE either because I don't listen anywhere near those volumes), but it was strange.