Not to rehash the same argument again, but why is it that being an engineers and/or sound professional somehow seems to qualify some people into becoming experts in giving advice on what sound is *perceived* as better?
Most music does not extend much below 40Hz. What is the point of using low-end frequency response as one of the primary indicators of headphone quality vs, say, richness and timbral accuracy of the midrange?
High-frequency sounds can be extremely fatiguing over the long run. What is the point of seeking a flat FR in the highs?
Etc. etc.