Headphones just image like headphones. They must be enjoyed or respected for their other merits.
This was lifted from the 6moons review of the LCD-2s
"You are right. As far as tonal accuracy, precision of the signal et al are concerned, there's nothing that beats a transducer not colored by the room. As you said, technically and from a pure sound perspective, headphones are unbeatable. I do often use them to run checks and see if speakers I'm designing are missing anything. However, to get the feel of space, depth and dimension plus low bass one almost feels rather than hears to feel simply immersed in the sound field as one would at a live event (admittedly nowhere close but still) - that naturally is impossible for headphones. One can still enjoy the music of course. I did a lot of headphone listening when I was stationed in San Juan on a job and had no system. But given the choice and for sheer pleasure, I would always opt for a less 'accurate' speaker system that surrounded me with music than a more 'correct' headphone system that played music only inside my cranium."