I am aware about the process of mixing, That alone does not compensate for the Fletcher-Munson curve that we all have similar variations on. ... but speaking from my experience, if you really want to get a percieved flat, use EQ or manufacture specifically engineered headphones to get there.
No one I've ever worked with, taught, encountered or heard of "really wants to get a perceived flat" when mixing. Consumers don't buy audio content to perceive it as flat, they buy it to perceive it as good. And that means, pretty much by definition, that we have to compensate for Fletcher-Munson! In some genres, acoustic performance genres like orchestral music for example, we as mixers don't have to do much (or anything) because the manufacture and use of the instruments is already specifically designed to compensate for Fletcher-Munson. Other genres, like rock/pop for example, which are not designed for purely acoustic performance, generally have to be manipulated during mixing to compensate for Fletcher-Munson and therefore sound "good". Look at the gain structure on the mixing desk of any piece of rock; the bass guitar will generally be at least 30dB higher (and often considerably more) than say the high-hats to produce a pleasing balance. High-hats produce much/most of their energy where our hearing, according to the Fletcher-Munson curves, is particularly sensitive, bass guitars produce much of their energy below 200Hz, where our hearing is least sensitive. If we mixed rock music to be flat, rather than accounting for Fletcher-Munson, every rock track would sound like a high-hat concerto, with the bass guitarist performing from their dressing room!
I am not especially concerned with durability because the headphones I am working with are so cheap.
I wasn't talking about not pushing headphones up to or beyond their limits because of longevity concerns but because of the likelihood of inducing distortion.
I don't think flat is a relative term with audio. If I said I want my spectrum to sound flat, perceptually or not, I'm not going to be happy if, say, the 4-6khz was raised by about 6 db and the bass\sub bass was lowered by about 8 db. That's not nothing. Besides, if someone really is going for flat, they should do their best to achieve it regardless. I don't think they should settle for too much less if they are going for perfectly flat. I would assume studios likely have the equipment and the budget to accomplish this.
Regardless of what you think, I'm afraid "flat" has to be a relative term with professional audio reproduction. Your assumption is incorrect on two levels: 1. Studios do not have the equipment or budget to accomplish "flat". Due to the nature of room acoustics and workflow compromises, achieving "flat" is a practical impossibility, regardless of how much budget one has to throw at the issue. Sure, with 6 or 7 figure budgets we can get relatively close but it's always going to be "relatively" close, not perfectly. 2. Again, you are thinking along the lines of achieving perfectly flat, no professional mixing environments I'm aware of, have this specific goal. Ultimately, the basic principle of all commercial studios is to create a listening/monitoring environment which aids the creation of good audio content and that means a flat response is a consideration but not the overriding consideration.
BTW, you mentioned the boosting and attenuation of quite large frequency bands. In room acoustics, that's generally not the case or rather, it's only one of the issues. The more tricky issue preventing a flat response is numerous dramatic swings within narrow frequency bands, caused by room modes and other reflections interacting with the direct signal from the speakers. Studio design/treatment is mostly about dealing (as best as practical) with the worst of those peaks and troughs below about 800Hz. Above that point, it's mostly just generalised broadband treatment, as treating individual peaks/troughs is usually counter-productive. When we talk of "flat" with regard to say converters for example, we are talking about "flat" relative to fractions (often very small fractions) of a dB but in listening/monitoring environments "flat" is going to be many times, possibly even orders of magnitude, higher than that. IE. It's relative!
That last part is subjective and it depends on what you are going for.
True but then you have mainly be talking about achieving some notion of absolute or perceived "flat" response. Applying a compensation for the Fletcher-Munson curves is by definition not going to get you anywhere near an absolute flat and, it's not going to get you anywhere near a perceived flat either, because it's already been compensated for! Maybe you subjectively like the sound of what is in effect a double over-compensation, and that's fine for you personally, but let's not kid ourselves it's some sort of attempt to achieve (any notion of) a flat response!
G