Agreed the Ananda's (and similar models) all have a weakness which is shown to exist at higher SPL.
Part of my 'explanation' might be the distortion measuring method. I have noticed that the distortion increase coincides with massive ringing seen in these drivers.
Futhermore... as we can see Amir also measures speakers (at 0.5m but calculated for 1m) and only shows distortion plots with SPL up to 96dB in which case many percents of distortion is often seen. This is just 2dB above the lowest measurement range (I measure at 90dB) yet the 96dB range for speakers is considered loud.
The point here is that headphones can reproduce subbass better (but need more of it because of lack of tactile feel at higher SPL) and that it is a good thing to measure at higher SPL while still being safe (for the headphone) to measure at high SPL.
With speakers you might blow some tweeters and harm small (mid)woofers as the power levels involved differ immensely at the same SPL.
Chances are most people, just like you, don't ever play loud... maybe occasionally and even then those peaks are short and loud (maybe uncomfortable) while the rest of the time the music stays below heavily distorted levels.
I guess this is what
@Ezees means with 'you can't hear it as well as you can see it on plots'. If the measurements were comparable one would need to omit the 104 and 114 from the plots and introduce 84dB plots.
Of course, I am still a proponent of measuring higher up because it shows limits which is a good thing.
Notice that most headphone that aren't Harman compliant in the bass (usually open models) hardly need more than 10dB at the sub-lows in order to comply. Speakers cannot even reach those levels at those frequencies and when they do (with EQ) the distortion is massive as well often even at 86dB already.
So while a proponent of measuring headphones at 114 SPL (up to 200Hz or so) it is pointless to measure beyond 104dB up to a few kHz and above 94dB above 5kHz or so from a 'music program' perspective. The plots of 104 and 114dB up to 20kHz are 'misleading'.
Just like Amir I have listened to sweeps and can tell you with certainty that above 1kHz you really don't want to have that headphone on your head at 104dB let alone 114dB.
It is painful and you immediately throw the headphone of your head or press the stop button.
It is fine up to 150Hz or so at these high SPL levels, with fine I mean it isn't good for the hearing but you aren't feeling it as loud.