I know next to nothing about IEMs. Or electrostatic headphones. Also not so sure about all this planar business. So, sticking to what I know...
For dynamic headphones... Impedance, driver mass, sensitivity and power handling, extension/reflex, impulse response, type of driver design (e.g. AKG/Sennheiser's Duofoil errr Varimotion, double the driver mass in the center causes it to act as a sort of partially rigid body semi-spherical radiator while the rest of the driver element is more flexible and reproduces the other frequencies - no need for a crossover, clever stuff, though it can still be a little phasey I think), type of enclosure design, specific enclosure qualities.
When someone says PRaT I literally think that string of stuff in my head.