[goobicii]

What is best acustic finite element analysis software for headphone design? Does it even work?? Do profesional headphone companies use it in development?

 

[pinnahertz]

It's less about the software, more about the acoustic coupling of the headphones to a measurement mic.  That's an expensive device, very difficult for an amateur to replicate.  Once you get a good coupling system you have to change it for sealed, open, and IEMs...so you'll need 2 or 3 different devices.  
 
Then it gets down to target curves from there.