Man, as match as I agree with you 100% on electronics, I don't think it is the case for over-ear headphones. In what world are the AKG k371 "great" ; it is a good headphone due to it's excellent tonal balance and price. But did you account for dynamics, (instrument) seperation and spatial qualities (some would call it stage). We are still a long way into descovering where to look for thoses attributes, when measuring over-ear headphones.@Amir I look forward to you all of your reviews.
But as a general point, I’ll throw this in. We’ve now ‘found’ great over-ear headphones with superb tonal balance, not needing much (or any) eq, for a reasonable price. Electronics-wise, with DACs and headphone amps, it’s the same.
We now need a blitz on IEMs to see if we can find some AKG K371 equivalents for a reasonable price. It can be difficult to eq from a phone (which what I suspect must if us use as a DAP), so we need something at least close-ish without eq.
Just my opinion.
Many people would prefer focals because the index more for dynamics (no necessarily bass elevation, because focals don't all have a bass shelf). Most love the Hifiman Arya because they index for those spatial qualities (like amir did with the HD800S).
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