Don't forget that you can't "EQ to a common target" using a test fixture as those EQ profiles can incur quite different results on your own head even if they were derived from the same test setup (e.g. headphones.com), this "at worst" causing the EQed Meze Elite for me to sound "sweeter", though with the exquisite distortion performance I came to measure from it in addition to exquisite comfort and looks (the Tungsten version), I have no regrets.
Sure, tonality and hence "sonic performance" may be the same, but note that for a number of people, tonality isn't the only thing about a headphone (and no, for the "other things", I don't mean "holography" or other crazy things). If people say that headphones "EQed to the same target" still don't "sound" the same, then the FRs for their ears are not actually identical, or like with the small differences between the Arya Stealth and HE1000se I measured, other factors are at play that amplify perceived differences which I do not hear when primed with a volume-matched situation. If the headphones still sound different even after matching the magnitude and phase response with in-ear mics like below, I'd say at that point, what they are describing is no longer truly differences in
sound so much as the subjective effects of the pad size and clamp force and the driver size and distance. You could perhaps get the same
sound at your ear drum from different headphones or IEMs, but they could still present quite a different experience. Now, if you could get me an HE1000se with DCA Stealth levels of distortion and driver matching for $500, that would be grand.
For interest, here are some REW measurements from my recently painstakingly using my in-ear mics to EQ an HE1000se with large third-party pads to the same free-field target as my Meze Elite with hybrid pads for binaural head-tracking. The measurements are for the left ear's free-field response to a neutral speaker positioned 30 degrees left of center. The sample rate is 44.1 kHz as limited by the SPARTA AmbiBIN binaural head-tracking chain. The measurement length was just 256k for haste.
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Figure 1: HiFiMan HE1000se with NMD (NTRAX Mod Design) bespoke "Type A6" pads. Pretty comfortable with yet more space around your ears, but at the cost of a large 2 kHz dip that needs to be EQed up.
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Figure 2: Meze Elite with hybrid pads plus 30-degree free-field EQ magnitude and phase response.
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Figure 3: HiFiMan HE1000se with Type A6 pads plus 30-degree free-field EQ magnitude and phase response. With minimum-phase EQ, even after going through some manipulations in SPARTA AmbiBIN before EQing that result to free-field, the phase response is also effectively the same other than the HE1000se having a more pronounced 13.6 kHz null that can in no way be EQed; the Meze Elite for my ears has shallower nulls, whereby the only trouble is headphone and in-ear microphone positioning consistency.
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Figure 4: Meze Elite with hybrid pads plus 30-degree free-field EQ impulse and step response. With both very similar magnitude and phase responses, the impulse and step responses are also very similar. The highest-frequency ripples are from the last unshown peaks preceding the measurements 22.05 kHz cutoff.
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Figure 5: HiFiMan HE1000se with Type A6 pads plus 30-degree free-field EQ impulse and step response. The HE1000se might have a slightly dirtier decay, though the high-frequency stuff at the start could be from a 20.5 kHz peak involved in the free-field PEQ, though the trailing 4 kHz resonance is still quite pronounced despite having been EQed down. Subjectively, when playing the single sample transient in
http://pcfarina.eng.unipr.it/Acustica-samples/Dirac.wav, this EQing process has probably helped make both headphones sound more similarly incisive where I previously found the Arya Stealth and similarly HE1000se to be the most incisive headphones I had ever heard (barring the Stax SRM-T8000 not being able to drive the Stax SR-X9000 loud enough to really judge this for it; my impulse response measurement which I can't show did at least confirm a very fast step response rise time), the transients probably also sounding quite "tonally" similar, but at extreme loudnesses, I suppose the HE1000se and likewise my Arya Stealth are probably simply encountering distortions or nonlinearities that cause the transients to start sounding more aggressively sharp and intense or like you are hearing the distinct sound of a given headphone's diaphragm being flicked.
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Figure 6: Meze Elite with hybrid pads plus 30-degree free-field EQ group delay.
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Figure 7: HiFiMan HE1000se with Type A6 pads plus 30-degree free-field EQ group delay. I had found that holding up a piece of thick acoustic foam next to the grille cleans up the group delay and CSD measurements a bit I suppose by preventing the interference of room reflections; after this, the main artifacts are either from the internal cup and pad reflections or the driver. The Meze Elite is perhaps a bit cleaner here, though I had measured my Arya Stealth and HE1000se as typically having pretty clean bass group delays unlike headphones that show some notches or peaks in that curve; I don't know if this could have any bearing on subjective transient quality.
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Figure 8: Meze Elite with hybrid pads plus 30-degree free-field EQ magnitude and phase response. I didn't have time in that measurement session to take higher-resolution and lower noise floor measurements, but it should still be visible that the Meze Elite's CSD envelope is lower than on the HE1000se. I personally think these decay products are only audible when playing isolated transients like
http://pcfarina.eng.unipr.it/Acustica-samples/Dirac.wav very loud.
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Figure 10: HiFiMan HE1000se with Type A6 pads plus 30-degree free-field EQ magnitude and phase response.
Subjectively, they indeed sound quite similar (to the best of my A/Bing ability and doubt of differences; I would expect no differences in "timbre" except very subtle upper treble differences), though I can tell that I probably experience some small subjective differences to the "feel" of the sound due to the difference in pad feel (cool and luscious sheepskin versus smooth, soft, sure, and slightly fuzzy synthetic fabric; the Meze Elite here probably does feel smoother and cleaner while the HE1000se feels a bit airier; or one recording had harsh strings through the Meze Elite, but on the HE1000se despite precise FR and volume matching, maybe the openness, pad feel, and higher distortion allowed those same harsh strings to be "enjoyed" as "airy") and size. I could probably do the same EQing exercise with my Jabra Elite 85h and ATH-M50xBT, but which presentation of this tonality is going to be more "enjoyable"?