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Lets say I respectfully disagree with dr Olive here.
There is much more to headphones than FR.
Cone break up, resonances, acoustic nulls to name but a few obvious ones would be hard to simulate.
Not to mention comfort, feel, proper positioning on the head.
I do think they are doing the whole industry and themselves a good service though.
If anything, a lot of folks aren't afraid to use the word 'EQ' any more.
But "cone break up, resonances, acoustic nulls" . all manifest themselves as artifacts clearly visible in the frequency response as peaks and dips. The only thing the frequency response doesn't reveal is non-linear distortion and non-minimum phase effects. Most headphones we've measured behave as minimum phase devices up to 1-3 kHz above which cone break up and reflections wreak havoc. And we've done a study on the audibility of non-linear distortion on a small number of headphones and the audible effects are quite subtle at normal listening levels unless the headphone is poorly designed. see http://www.aes.org/e-lib/browse.cfm?elib=17441