people are also referring to different things when talking about bass impact. is it the dynamics of the bass or the amount of emphasis bass or the bass reverb or the deepness of the bass extension or speed elements like attack/decay times or tightness/accuracy of the attack followed by a longer decay time or simply a particular emphasis on a particular frequency response region? Is it true-to-life realistic bass impact or largest sense of bass impact? all those things can factor into one's interpretation the "bass impact."
that's why there's no such thing as the "hardest hitting headphone of all time." you can't really isolate that specific bass quality without being influenced by other sonic features and factors that determines overall bass performance. i generally find "of all time" statements simply just to be a way to profess your subjective favorite in a more objective sounding way. imo ymmv
Edited by money4me247 - 3/22/15 at 4:06pm