There is no "perfectly flat" FR anywhere.If you think so, demonstrate it. Do a level-matched comparison, ears-only, basic controls, and show that you can distinguish them.
So far, nobody has done so in decades of these claims unless at least one amp was broken, overloaded, or had a non-flat frequency response (which would not be the case here). Nobody. You could be the one!
Secondly, we are not exactly enough can translate numbers to the imagination, so we could exactly and clearly understand how it would sound. We only can tell from our experience and theory how it should sound. Okay(?). So its all done from "imagination" that in any case can be distorted by many factors.
In some cases it will be easier for casual person to hear and describe what was right or wrong to him for example, than say in numbers how much Dbs he was needed or lack in certain in frequency. Or how much sound pressure in numbers he was needed to achive same result for another headphone pair. For example.