They are actual measurements of the voltage on a driver and the SPL (excursion) of the transducer, assuming there is no compression, is real.
Music consists mostly of transients.
Low frequencies require larger excursions to reach the same SPL. For 20kHz to be reproduced at say 100dB SPL a much smaller excursion is needed.
To reproduce a square-wave of say 1kHz increasingly smaller amounts of higher frequencies are needed so when a headphone can reproduce 20kHz at say 110dB SPL and also can do 1kHz at 100dB SPL more 'speed' is not needed.
Here is the impulse response for MDR-7506
Below the step response for Sennheiser HD580 Precision.
One can also measure the a square-wave (40Hz and 440Hz) and needle (impulse) response
Below the Hifiman HE400SE:
Yep, average 85dB is quite loud. 85dB peaks are not and that's what we listen to so one should measure at that peak level in order to ensure that lower levels are O.K. too.
Given the distortion plots of the red even at 114dB there is no hint of distortion in the bass so there is no dynamic compression. The FR at 114dB thus is the same as at 70dB SPL.
When measuring at lower SPL you run into noise floors of the mic (test fixture) and surrounding sounds.
One can measure the FR at many different levels if the the distortion plots indicate there is compression (increased odd harm. distortion at higher SPL).
Not many people do this or publish that.