I don't believe that to be true actually, nor the "IMO, YMMV, etc. to everything audio related" approach in large. Of course there are diffrences with personal HRTF, subjective signature preference and equipment's sonic traits. But still some things are ought to be fundemantally objective like opening a port in an acoustic chamber is by definition done to increase bass body by augmenting the net bass response with the backwave output, then adding an absoprtive materail like dynamat is ought to do the opposite, to decrease non-fundamental harmonics which are additive to the initial bass response. Please note that, to to best of my knowledge, all headphones modded with dynamat are of the closed back (Or "semi-closed" Denons), bass-heavy variety, which is supposedly consistent with the material's original use in car enclosures. The new beyer housesound is indeed made to address the more popular tuning of " the warmer the better" and it will be interesting to see if they have introduced some damping scheme with the Amiron. I bet it won't be based on dynamat thpugh.
Anyway, I'm willing to other T90 owners some dynamat to conclude for themselves. If anyone's interested please contact by PM. Be warned, this thing does leave marks, unless you leave in a fridge (No offense meant to all very-northern-hemisphere residents
)