while it may be true that every headphone improves in balanced operation (assuming you believe in the benefits of going balanced), it also seems true that the improvements are more apparent or to a larger degree on some headphones as opposed to others, so i think the question is accurate; at least that was my inquiry.
i mean if you own headphone w and it is your favorite headphone but everyone said making it balanced resulted in little improvement over single ended, at least when compared to headphones x, y, and z, then you would consider that and may decide that the money required to recable and/or buy an amp (and possibly source as well) is not worth it.
i mean if you own headphone w and it is your favorite headphone but everyone said making it balanced resulted in little improvement over single ended, at least when compared to headphones x, y, and z, then you would consider that and may decide that the money required to recable and/or buy an amp (and possibly source as well) is not worth it.