it's all about your ears right ?
it's gotta do more with your ears and pleasure actually then anything else ..... ,
besides hundreds lectures or tests and cheerleaders clubbing for a thing or the other , I don't give a $ about what's common or not : I trust my ears and pleasure
besides that in my -not so long- musician career I got to hear similar things in slightly different situations and I trust training hearing and I met different ears and sensitivity ( nice things by the way ..) , I am not particularly interested in convincing someone or someone other of a specifical acoustical fact .. I mind about music pleasure .
Headphoning has less to do with a common acoustical fact then it has to do with the personal acoustical fact and pleasure . In fact people prefer Susvara or Abyss 1266 or The Utopia or else .. there's no consensus on which one is the best too , just general assumption on why/where one is better then the other , some people agree other disagree about it.
also ,
in fact many advice using upsampling or remastering on old productions , that have not been remastered , or less then stellar productions or average mixes etc
case I was talking too before
upsampling and remastering to DSD format may add or lessen something or something else , the result can be more or less pleasurable , some sound traits can improve....or if you prefer , assume a more pleasurable contour / character ; some other with DSD may loose ( i.e dynamics , body of notes in some cases , or plucks vibrancy ? just saying )
talking original/master format ( if 16/44 or 24/96 i.e. ) is another thing