It's OK to disagree - in fact it's encouraged - that's what makes the discussion interesting.
To me, accuracy is a combination of several factors including but not limited to detail, tonal balance, tonal purity/distortion, spatial cues/imaging, etc. Each system is an engineering compromise, strong in some areas weaker in others. So the ultimate accuracy test is fidelity. But
fidelity means fidelity
to something. For me, that
something is the sound of actual live musicians playing acoustic instruments in front of you. That is the absolute reference and I gauge accuracy based on overall how close to that does the system sound to me.
Yours or anyone else's definition of accuracy can be different and equally valid.
The summary of my point: the objective measurements of these headphones (2F, 3F, X) are very similar; the 2F, 3F or X can be slightly better or worse in some measurements, no single one of them is clearly superior to the others in every measurement. In an objective sense, it's provably false that the 2F has audible distortion compared to the 3F - if if did it would show up in measurements, but it doesn't. What is true is that you perceive a difference in the sound that you describe as "distortion" or "muffled'. That is a perfectly valid observation, but it is subjective.
Because their objective measurements are so similar, which of these headphones is more accurate or closer to "the truth" is a matter of subjective preference. Our perceptions and preferences are different and we share them here for the benefit of everyone to help pick which he will like the most.