To me, response is the bulk of the difference between headphones. (Obviously comfort and usability matters too.) I doubt if I could hear differences in distortion, speed, decay, etc. In all the cans I've heard, that stuff is way too small to really matter.
Frequency response is also high on my list. But it's less high than it used to be, due to the availability of high quality digital EQ, as you mention.
If you felt it was a meaningful use of your time, I think you could definitely be trained to hear more of the differences in some of those other things as well. My ears are pretty old and worn out. But I can definitely discern some of the differences in driver symmetry, distortion, etc. when doing side-by-side comparisons of different HPs. And will also attempt to compensate for perceived weaknesses in those other areas where it's possible, in addition to the FR.
Bass extension is an issue though. There are cheap headphones with limited low bass, and that is clearly audible. They address that in the study. More expensive cans tend to have lower bass. That seems to be the one aspect where money does buy quality.
That wasn't quite my takeaway from it. What they seemed to be saying is that there's less variance in the bass response of the more expensive headphones. Which is evident from looking at the first three graphs in this figure from the article...
https://asa.scitation.org/na101/hom...images/large/1.4984044.figures.online.f1.jpeg
The gray area in the bass covers a wider range of amplitudes in the lower cost HPs (lower 25% quantile) than the higher cost ones (upper 25% quantile). I'm not sure you can generalize that higher cost headphones have better bass extension from that. They may be a little more consistent in their FR though in the bass.
Most open-back dynamic headphones will be pretty rolled off in that area though, regardless of their price.
But I'm guessing that there are mid range cans with good low bass that could be EQed to do anything one might want. No reason to spend a whole lot. Just shop wisely and figure out the response curve you are looking for.
I tend to agree with this. But that may be because I'm a person of very limited means. If I had more $$ to spend, then I might be more flexible on the idea of spending more for a good pair of headphones.
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