What is largest wildcard from location to location and playback system to playback system?
What is hardest thing to tame in a room?
If you haven't designed, measured, refined and verified that you have the <300hz region in control, you'll never know if you need correction, have made proper corrections and can hear the results.
Standards have existed for a long time that ensure the frequencies that are directional as a result of the sources physical size and wavelengths can make those above 300hz easier to duplicate from location to location.
https://www.itu.int/dms_pubrec/itu-r/rec/bs/R-REC-BS.775-4-202212-I!!PDF-E.pdf
If the playback system measures reasonably flat >300hz, the off axis response is fairly flat and symmetrical then applying the standard allows us fair control of this range. (assuming low distortion levels from system to system)
Headphones and earbuds? No room in the equation so it's strictly the response of the device while near or in the ear.
So the highest nail to hit is; <300 hz, hit the bullseye of design, measurement, refine and verify.
This is a mixing and master bullseye.
Now there is an infinite number of consumer's playback systems, rooms, cars ...... where the engagement of the environment will add reverberation (on top of any from the environment where the recording microphones where plus added by the mixing engineer), mixing of direct and reflected sound and create another unique layer.
You can either choose to endlessly create these unique layers or you can choose to hit the high nails and aim to hear it as close as possible to what the creators did?
Nothing wrong with either that you enjoy.