Well, we could talk of a small mid-bass "hole" for the srh940. At least Brooko complained that the midbass was lacking, it seems he sold his headphone partly because of that. Probably the headphone would be more musical, if the 60hz - 200 hz region of the graph was a "straight line" (not necessarily horizontal).
Again the putty/Blu-Tack mod helps compensate for the 940's bass "hole" and, to me, gives a bit more neutral presentation. I still don't believe the 940 as having hotter treble.