A few posts ago (#210) solderdude mentioned an experiment he did which showed that not being the case. Actually, he tested same headphones, same rig geometry but just different capsule and got results that didn't differ by the same amount between 3 sets of headphones.
I'm still trying to figure out what physics principles might be at play there to justify those results, other than different amount of seal and non airtight capsule placement, both of which he swears were not the case. Could you chime in on that?
The physics principle at play here is acoustic impedance. Non industry-standard rigs are not accurate (and the error isn't even constant and compensatable) due to the coupler not having the same acoustic impedance as the human ear, resulting in such couplers interacting in an inconsistent way with the acoustic impedance of different headphones (and even pads). This is all explained (and demonstrated with measurements) by Oratory in this excellent Reddit post.
Last edited: