I'm not as optimistic as you are about the realiser, but then again I'm also not as informed and would love to be wrong. the part going from my speakers to my headphone is measured by the same mic into my own ears so there is little that cannot be done aside from bodily felt bass and the headphone's own limitations when it comes to fidelity and being EQed. if I calibrate without moving the couplers at all into my ears between both measurements, that's just extra accuracy right there. from that I expect great things and the cues we feel with the speakers, should for the most part be felt on the headphone. but that's where the technology stops IMO. we're mimicking the speakers in the room with all their specificities and flaws. that's our reference. so the logical question is how good are the speakers and the room are reconstructing a space? if they do good the realiser should do good. I expect everything else to be based on standards themselves based on averages and we might be back to getting different results for different people and different rooms. given the price of the system I doubt that the microphones are perfectly calibrated high fidelity couplers, and just little changes in the way we insert them could alter the sound measured in an audible way. so I'm not sure we ever create a reference that can be used to convert a standard into our sound. our speakers aren't a reference of any standard and that's what we record. if there is a reference room for ambisonic, going there and making a calibration with the realiser that would include vertical positions of the speakers is probably the closest one can expect to get of that tech. of course here I'm talking about really high level of accuracy compared to a desired reference in space, as you seem to really be into that. for typical movie watching and gaming, there are probably ways to make impressive stuff with what we already have and a few standards added to the realiser. but again, that's just me guessing. maybe they do reference the microphones from the start and so they generated that one specific reference to adapt to other standards even before they sell the realiser to us? I just don't know if that's in the original purpose of the device.