Actually it is (except for the conclusion).
Below 200Hz we have a different target (mine vs Harman OE)
The dip at 2kHz is -7.5dB and because my measurement lacks a pinna it is -10dB in mine.
The 6kHz dip in my plots is caused by the lack of an ear canal.
The overall findings are the same.
As for the distortion at 114dB. No one ever listens to 114dB peaks at 1kHz and 5kHz. 114dB SPL in the bass is fine and that's where the bulk of the energy in music is.
IMO one should look at 114dB distortion plots only up to 300Hz or so.
When low bass notes are 120dB SPL this is perceived at about 90Phon and some short peaks around 1kHz could reach around 105dB or so.
I measured an increase in distortion too at 4kHz which is caused by a resonance. Our hearing resonates too at that frequency so a resonance there is not very problematic.
I did listen at 'comfortable levels' though and did not hear any distortion. This is not surprising as Amir wrote:
If you don't exceed medium loud levels distortion would not impact you.
My earlobes did not reach shake levels and did not reach medium loud levels (which I call comfortable loud).
You need a hefty amp because at 92dB/V (I measured the same) you will need 27V (12W) in 60ohm which is exactly what the Benchmark AHB2 delivers.
The only thing we differ on is the sound quality:
A short sound description would be: VERY realistic sounding, effortless. Very clear sounding with a soft yet not subdued treble. I would perhaps say the treble may be very slightly (and tastefully) elevated.
The sound is very dynamic and has an almost? unparalleled realism to it.
Bass is punchy and tight and well extended. Mids sound ‘laid back’ yet very real and are forward enough with a proper amount of clarity.
For well made recordings it sounds just right. For pop music it may be lacking slightly in body as this type of music often asks for slightly elevated bass response.
This isn't Harman tuning though. I also do not include the price in the sound evaluation nor what amp is needed.
I quite liked it but won't own it because of the price. I could perfectly drive it to decent levels with my headphone amp, huge amounts of power are only needed when you want to play it impressively loud.
Amir said:
the tonality was "OK" but nothing exciting for me
This does not surprise me as I wrote:
For pop music it may be lacking slightly in body as this type of music often asks for slightly elevated bass response.
So the reviews are not contradicting and show the same thing.
Bass light and at higher SPL it starts to distort at 4kHz.
I quite liked it but it is no secret that I do not seem to prefer Harman bass levels and do not listen at high levels other than briefly during testing to check how it holds up.
When one wants Harman tuning, low distortion and high SPL and not having to fork out a lot of money a € 25.- IEM will do and you can drive it from a phone.