When I was talking about this with Mad_Economist he gave me the understanding that there is HpTF (Headphone Transfer Function) and HRTF (Head Related Transfer Function), they're not the same thing but are related in some ways. I think you're referring to the HpTF, which is basically how a headphone interacts with your specific anatomy of your ear & ear canal.....my understanding is that different headphones can produce different HpTF's depending on how they interact with your specific anatomy, so for example two different models of headphones that have been measured on GRAS and EQ'd to the exact same target curve can't be guaranteed to sound exactly the same to each other when placed on your head because the two headphones might react in different ways
to each other in relation to your total ear anatomy. That's how I understand it. HRTF comes into this too in terms of the validity of the target curve, because the KEMAR mannequin is an average approximation of anatomy in terms of your whole head as well as your ears & ear canal, so there's no guarantee that will match exactly either - so there's the HRTF variable & the HpTF variable. After speaking with
@Mad_Economist I think he mentioned that one of the gaps in the testing/knowledge/research is the variability of HpTF, so in terms of how different headphone designs react on different peoples ears, so he thought there was a gap in the research there. I'm sure he could answer better, but not seen him around recently, but that's how I remember it.
EDIT: Also to add & help summarise, HRTF is about Target Curve Creation (head & ear effects in relation to "speakers in room"), whereas HpTF is about implementation in terms of how a specific model of headphone "has it's frequency response changed" by your specific ear anatomy ("ear/headphone interaction effects") if you wore the headphone and could put a mic at your eardrum and measure the response of that specific headphone.