What cannot be EQed is the non minimum phase part like the deep dips from boundary reflection cancellation and interference between two standing wave modes. This is very position dependent and a short duration phenomenon. the reflections are also part of the experience of space.
What do you mean by “short duration phenomenon“? “Interference between two standing wave modes“ seems not to belong to this category.
And
@pma is correct of course. Consider a speaker that is anechoically perfectly flat. It would emit a delta impulse. Now the room has resonances and we EQ the peaks back to flat (more or less).
What does that mean for the impulse that the speaker emits and that will arrive at the listening position as direct sound? The pulse will have less energy in the frequencies that were attenuated and there will be phase rotation from those filters of course.
The room is not exactly minimum-phase, and this becomes noticeable at certain points.
OTOH, if the reflections start after, say, 10 ms, it makes increasingly less sense to talk of ‘direct sound’ going below 100 Hz (as 10 ms corresponds to just one period). Often enough, reflections start even earlier.
And then there is the spatial aspect. The bijection (FR<->time domain) does not define the wavefront. The pressure could be a result from frontal speakers creating something similar to a plane wave or from speakers around the listening position creating something like an inboun cylindrical front or a combination (subs in the room + mid bass in front).
However, what kind of difference does all this make for our hearing? For the bodily perception of a kick drum?
In other words, which part of the spectrum is responsible for hearing/feeling of the impact? And how will this impact perception be changed by some phase rotation in LF? [A kick drum is rather broad band, so the reduced energy from narrow filters might be not so important, as this is exactly at those frequencies where the room tends to convey exaggerated energy.]
But that’s not maths; it’s psychoacoustics - or maybe mechanics, as the chest 'impact' might be a result of exciting the resonance of the chest wall. [In which case the “chest punch“ will take some time to develop as it is coupled to a resonance, too]
So: it's complicated as soon as you delve into specifics like “Perceptual Effects Resulting from the Electronic Attenuation of Low-Frequency Room Modes During the Two Channel Stereophonic Playback of Well-Recorded Kick Drum Beats in Small Listening Rooms through Loudspeakers with Different Arrangements of Subwoofers.”
The simple solution was mentioned above: In LF we tend to hear mostly steady state sound power.