Below a few brainfarts from me.
Let's suppose one could determine the measured frequency response at the ear entrance of one's ear.
So flush with the entrance and not a few mm in front of it.
Assuming the used speaker is 'flat' at 1 m in anechoic room and you could accurately measure the FR using noise while averaging measurements moving the head slightly around at 1 m distance in free field (no noises around you).
You would also be able to do the same but at 1m to your right and would be able to subtract those two responses and get the difference in FR.
Then you could also do this at a few meters away and with 2 speakers in a typical listening position a few meters apart and follow up with 1 speaker on your side again... as many meters away and get that HRTF.
These won't be the same, even when speakers and mics are perfect.
Which HRTF to choose ?
Let's assume you found the difference in FR, most likely a peak like that from Concha gain and Pinna as well as Tragus influence but without the ear canal gain as shown in plots by folks who already done this.
Let's assume there are differences found.. What would one do with this info and is the measurement or research by others valid ?
Forget the above .... Let's assume you found your FR differences and EQ'ed the speaker to the side of your ear with that compensation.
Will the tonal balance be the same in that case when switched between a front and side speaker or would phase differences still throw dirt in the mix ?
Now let's assume the FR did match exactly and you would use a (perfect) headphone with the same EQ would the tonal balance be the same as that from the speaker x meters away ?
I fear not... and will explain.
The speaker at a distance could be considered as a point source. audio-waves entering your ear will come from a specific axis and 'excite' the Concha in a certain way.
Now imagine the point source would be a wall of speakers a few meters high and wide all set up in a straight plane (not circular)
Would you still measure the same frequency response ?
The answer is no as phase shifts due to speed of sound and Concha activation at different angles result in different FR.
Well ... your headphone driver is the equivalent of that AND enclosed in a small confined space as well.
Now it is time to incorporate the following variances when it comes to headphones.
Driver diameter, driver-ear distance, driver position in the baffle, modal differences across the membrane/cone differing per frequency (planar/dynamic), porting, resonances (and other driver properties), pad bounce, amount of air trapped inside, leakage of pads (intentional or not), driver angle, position of the headphone over the ears.
All these differences will result in a different Concha activation and Pinna properties.
Not to mention the wildly varying frequency response (no headphone will ever be as flat as a speaker at 1m in free field).
So the derived frequency compensation is worthless when using headphones, especially between different models.
Rtings is one of the few (if not the only one I am aware off) that measures and publishes the effect a standard fake Pinna has on the measurements.
He measures each headphone without a Pinna and with a Pinna and compares that to a 'reference' he determined.
This shows no headphone reacts the same when all other variables remain the same (same dummy head, same headphone, same position).
Look at the section he calls:
soundstage and compare different headphones.
You can watch his
video that touches on this subject amongst other things and check out his measurements.
He also has a
section explaining his measurements.
Then you can come to a conclusion that a single HRTF measurement is no measure for any kind of correction and that such EQ will not lead to better SQ.
Instead, when you want to EQ anyway I suggest to just set the EQ so that the headphones will sound to your preference (which also comes in play) at the SPL you prefer to listen to and just enjoy the music.
95% of all headphones are really crappy when it comes to frequency response flatness anyway. Sharp dips and peaks cannot be corrected perfectly anyway.