I don't have a "reference" soundcard, but here are some simple measurements of the iRiver iHP-120 and Rio Karma headphone outputs.
Testing methodology:
Karma: encoded test signal in 16 bit 44.1 khz FLAC files, volume full, into line in of a Turtle Beach Santa Cruz sound card.
iHP: same test signal file, in WAV format. volume full into same sound card.
Frequency responses were normalized by subtracting the loopback results (not completely valid...) Sampling done at 44.1khz, 16 bits (tried 48khz to see if there is downsampling too...) Volume on both units was set at full to minimize noise on input stage of the sound card (higher gain here lead to significantly higher noise). Full volume may have affected the Karma's response curves...
Here come the graphs, courtesy RMAA 5.1:
Frequency response:

Karma: +0.03,-0.21
iHP: +0.03, -0.07
loop: +0.01, -0.03
Slightly supressed highs on Karma...
THD:

Karma: 0.0080
iHP: 0.0051
loop: 0.0044
Dynamic Range:

Karma: 91.4 dBA
iHP: 90.9 dBA
loop: 88.0 dBA
Stereo Crosstalk:

Karma: -83.0 dB
iHP: -87.6 dB
loop: -87.3 dB
Intermodulation:

Karma: 0.011 %
iHP: 0.014 %
loop: 0.017 %
Noise Level:

Karma: -91.5 dBA
iHP: -90.9 dBA
loop: -88.2 dBA
Some time I'll get around to testing the Karma at a lower volume level. Enjoy.
Testing methodology:
Karma: encoded test signal in 16 bit 44.1 khz FLAC files, volume full, into line in of a Turtle Beach Santa Cruz sound card.
iHP: same test signal file, in WAV format. volume full into same sound card.
Frequency responses were normalized by subtracting the loopback results (not completely valid...) Sampling done at 44.1khz, 16 bits (tried 48khz to see if there is downsampling too...) Volume on both units was set at full to minimize noise on input stage of the sound card (higher gain here lead to significantly higher noise). Full volume may have affected the Karma's response curves...
Here come the graphs, courtesy RMAA 5.1:
Frequency response:

Karma: +0.03,-0.21
iHP: +0.03, -0.07
loop: +0.01, -0.03
Slightly supressed highs on Karma...
THD:

Karma: 0.0080
iHP: 0.0051
loop: 0.0044
Dynamic Range:

Karma: 91.4 dBA
iHP: 90.9 dBA
loop: 88.0 dBA
Stereo Crosstalk:

Karma: -83.0 dB
iHP: -87.6 dB
loop: -87.3 dB
Intermodulation:

Karma: 0.011 %
iHP: 0.014 %
loop: 0.017 %
Noise Level:

Karma: -91.5 dBA
iHP: -90.9 dBA
loop: -88.2 dBA
Some time I'll get around to testing the Karma at a lower volume level. Enjoy.








. I personally don't hear a big difference between the devices, but then again my hearing isn't up to the task of hearing the difference between a brick-wall filter and a smooth roll-off at those frequencies, and as you implied, a .5 dB roll-off probably won't even be noticeable with the ears of a bat.
I know a few people that have iPods, so I may try to snag one for a few minutes, but I doubt they'll let me borrow it for even that long.



