I found 2 ply toilet paper, cut in the shape of the driver opening, works well for me to tame the steely treble. Cymbals and other related instruments sound less metallic to me but have a sizzle.They punch well above their price point.
For my own preferences they are the best tuned HE400 till now.
Unfortunately treble quality isn't as good as I would like but hey this is a $140 planar headphone!
I initially tried shelf liner (one used for the HE-4XX mod mentioned on another forum) and 1 ply toilet paper. The steely treble remained but more at the level of an unmodded AKG K371.
Without the mods, I noticed “shhhh” sounds in the Yeah, Yeah Yeahs’s song Sacrilege, specifically in the female vocal, which I never noticed before.