I think thats pretty correct, except something about an actual notch centered at 10k simulates normal hearing since there is a phase cancellation in the outer ear parts.
What is interesting to me is, would it be possible to have a good amount of treble with said notch. Maybe a really tight Q factor notch right at 10k and then back up to 'normal' neutral treble.
Sony already figured this out with the IER-Z1R. The key is their use of a DD super-tweeter to get the upper treble past the 10 kHz notch just right to create a proper sense of outwards center image projection.
Personally, I like to simulate a similar notch with PEQ to give my AKG closed-backs out-of-head soundstage, dipping the upper mids a bit as well for greater width.
