Reply to kwkarth
Quote:
Originally Posted by kwkarth 
Imagine this scenario... I'm in a room with a piano and a pianist. He sits down to play, and the sound is heard by me in the room at the same time I'm recording everything going on. Later, when I play that recording back through the headphones, it either sounds like the original, live experience or it doesn't. That simple. I know my recording gear, and how it alters the sound of real life. I know my DAC and my playback amp, and how they affect the sound, the only variable left is the headphones.  
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kwkarth,
In the present time, because our ears are so accustomed to hearing amplification, it is difficult for people involved in recording to think "acoustically".
Using your example of the pianist playing the piano, I want you to imagine also that this pianist is also singing as he plays the piano. The singing will add a strong acoustic image.
So, you are sitting there, in the same room, listening to the pianist play and sing. His performance is not amplified. The only way that you are hearing him is acoustically. His performance is not playing through any speakers or headphones.
While you were listening to him, his performance was being recorded. Once again, his performance is
not being amplified via an electronic reproduction device and speakers.
Then, after the pianist finishes his performance, you listen to the playback of the recording of his performance.
The playback of that recording is heard through speakers and plays out into the room. Among other reasons, because the playback of that recording is not the sound as it was originally heard coming directly from the pianist, because the playback of that recording is heard through speakers, instead of directly from the pianist, because the sound of the speakers affects the acoustics of the recording as it is heard in the room (no matter what quality level these speakers and sound reproduction device may be), the electronically reproduced recording of the pianist playing and singing will sound different than the original acoustic performance at the time that it was heard originally in it's original acoustic "presence". Perhaps that difference, in certain situations where there would be specific (difficult to "adjust") acoustical allowances, would be difficult to hear by some people, but, there
is a difference between the sound of the original acoustic performance (as it was heard at the time it was originally performed) vs. the sound of that same performance electronically reproduced, none the less.
Therefore, it isn't truly practical to compare the sound of the performance as it is electronically reproduced and then played through headphones to the sound of the performance as it was originally performed and heard only acoustically. The better comparison would be between the playback of the recording of the pianist's performance via "flat" high quality monitors in an acoustically controlled room to the playback of that same recording heard through headphones. By A/Bing the recording as it is heard via the monitors vs. the recording as it is heard via the headphones will give, IMO, a much better audio comparison and analysis of the perceived accuracy (not graphed accuracy) of the headphones.
I hope that made sense to you.