I had identical K701s, with the dual entry mods and balanced XLR connections. One was a Moon Audio Black Dragon, and the other was from A Pure Sound, I'm not sure what version. There were very obvious and noticeable differences in the two, plugged into the same amp at the same time (WA22). I am certain I could have passed a DBT with the two of them, as besides dynamics there was a definite volume difference as well. I don't think volume matching should be done with otherwise identical headphones.
I was hoping for an identical sound signature (they looked the same with their silver techflex, assumed the APS was also a Moon before I got a hold of it) so I don't think placebo was at play here. I don't think a company like Moon Audio could keep re-wiring headphones for so long and keep their great rep intact if it doesn't make a difference.