Not even close. It's a myth. There are some good eq apps out there where you supposedly can eq headphone a to match the frequency response curve of headphones b,c,d,e etc. Anyone who ever used *any* of these apps and has several of the compatible headphones can tell you 100% that it's not even close. You can make different sounding headphones sound like they are somewhat vaguely more alike than without eq but the rest is nonsense. You can't eq away resonances, inabilities, many types of distortions etc.