I get that, but you and
@daftcombo were talking about how they compare relative to Harman's target or to a concept of "neutral", and these individual variations, even on the same sample, makes this a moot point.
And then you may get a sample of the K371 with slightly differently shaped pads than another sample of the K361 and get results, on-head, that won't match how an average of samples would have differed on a GRAS hammerhead (which geometry around the ear has little to do with humans' anatomy BTW).
Basically, the incapacity of that design to deliver a predictable FR at someone's eardrum at lower frequencies means that it's the sort of HPs where you can't know which one of the K371 or K361 will actually deliver something closer to the target's absolute values on your own head.
EDIT : as an illustration of that, here's five individual traces for each the K371 and Airpods Max, for each of the left and right channels, normalised at 500Hz, measured on my own head with blocked ear canal microphones as n°2 in the picture below, during the same measurement session (microphones weren't moved) :
View attachment 154984
View attachment 154986
That's already a pretty big spread between channels even though for this session I tried to keep my head as level and steady as possible and warmed up the pads before proceeding.
And you get an idea how sensitive it can be with the two individual traces that didn't land on the others. It's a good deal worse for the K371 as soon as I lean forward / move about.
Which is why in regards to comparing the K361 and K371, I wouldn't nitpick about a few dB difference here and there as it might not be that meaningful once your own sample is on your own head
.