I agree the way it gauges bass is a bit of a mystery for me... But to me, it does it correctly.
In songs where I expect it, I get it. Then there are songs where I think the bass should hit a bit harder but it does not...
All the information is encrypted in the song - the mastering, the amount of bass, etc. A neutral headphone [presumably on a neutral setup] "reads" this and reproduces it. It doesn't add [warm] or substract [bright] or emphasizes [either].
The way I see it, there're songs where we expect bass that either is not supposed to be there, as intended by the artist or the song is mastered towards a bright or warm signature, which is then reproduced accurately by neutral headphones, with neutral gear...
What's your setup btw?
Also, send me links to songs where you think the bass is lacking and let me evaluate it for the same of it, if you want :]
Cya in the morning guys