ZolaIII
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Of course there will be a difference between bass reproduced on a loudspeakers which can't go that low, have much higher distortion there and who's energy in that area fades fast with distance. So reproduction of recorded materials (on speakers) which were reproduced later on hedaphones would actually sound bad as it's not a same thing (speakers and hedaphones) to start with. You got only 2~3 dB as it whose in small spece (car) it would be bigger as distance from speaker increase.Yes this is essentially it. The hypothesis is that recordings are made to sound good through loudspeakers in rooms so try to emulate at least the spectral balance of the experience through headphones. We started by acoustically measuring a loudspeaker in a room through an ear simulator/head and from there slightly tweaked the bass.
Why tweak the bass? Because there is not a 1:1 relationship between bass heard in a room through loudspeakers and via a headphone. We discovered this years ago when doing binaural reproduction of car audio systems through headphones to do controlled double blind A/B tests of different car audio systems. When you compare the headphone experience with the car speakers there was some missing bass. We measured the wholebody vibration in the car and found that the missing tactile experience in the headphones was equivalent to 2-3 db bass
http://www.aes.org/e-lib/browse.cfm?elib=15150
https://github.com/jaakkopasanen/AutoEq/blob/master/compensation/loudspeaker_in-room_flat_2013.png
But certainly no one will do that.
Still this wouldn't translate to fat dB + from 0 dB in that region. Actually as I am sure that you already know there are hedaphones tuned to recreate behaviour of speakers more closely. Which is something I prefer to call traditional Japanese tuning (date's back to Onkyo Institute day's) with slight push down on complete bass region with additional roll off as 70 Hz (also less emphasised hump in high mids and onwards). Which whose well i guess most part OK for traditional dynamic driver's, beats me why they still do it with drivers which actually can go much lower (even under 20 Hz). For instance Fostex planars. Probably because they live convinced that they need to sound as speakers. For me heaphones are hedaphones and should be let to do what they can. Cuting it down is plane wrong diminishing fidelity and adding things which shouldn't be there in the first place is what we commonly call distortion. There for your starting hypothesis whose wrong (at least regarding proper recorded materials) and so whose assumption behind it that hedaphones should sound as speakers as they (hedaphones) can do more.