I suggested that yes, from looking at Tyll's measurements as posted on Innerfidelity, which clearly show that the only signicant difference between the two headphones (of the things he measured) is frequency response. If the 940 was a actually more detailed, faster, more resolving, etc I think it's measurements would at least have more differences from the 840. A driver can't be moving faster and have an identical impulse response.
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