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Headphone preference targets vary with age and hearing loss

Hearing loss does not behave as a gain reduction
I dis not say it does. I specifically mentioned it quickly catches up with regular hearing, which is why a "flat" EQ adjustment which doesn't take into consideration listening volume could lead, in my opinion, to undesirable effects.
 
I am 77 with treble drop off starting at 8kHz.
I use the Schiit Loki+ to adjust the tone to my preferences.
This is better than software EQ because I can fine tune the tone to my needs on every album or track.
 
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