For the record, I heard the RE400 before the 272. The 400 was my daily for about 6 months, eventually I found myself wanting a more detail/sparkle.
The more I follow this thread the more I think that I and probably quite a few others have come to equate sparkle/speed with detail. The 400 is definitely more muffled and muddy to my ears than the 272 but I don't think I could not honestly say I've heard details in the music I listen to that I missed in the 272, they might be there but I think it's the tonal balance that I'm really concerned with.
I agree that many people equate treble emphasis with more resolution and speed. I think it's just natural because obviously, the more a certain frequency is boosted, the easier it is to hear it. Considering that our ears are more sensitive to mid bass through the mids than they are to treble, especially the older we get, it is not natural that we may hear more treble detail in louder treble and that there's a smaller chance that the boosted treble will start masking the lower frequencies too.
In regards to muffled and muddy, I think that a discerning ear needs to be able to differentiate between these qualities. It can be very hard to do from my experience, but it's possible. Before I try to differentiate the two concepts though, I need to mention that I don't consider frequency response to be a direct measure of sound quality. I am pretty certain that frequency response primarily defines sound tuning/character and only indirectly
can (not necessarily does) define sound quality. Yes, the more even and extended a frequency response is, the more likely it is that the sound quality is also increased, but there are some headphones like Shure SRH1840, for example, that have some of the flattest, most neutral frequency responses out there and yet has pretty serious construction issues, resulting in high distortion levels, slow transients or other such issues with the actual sound quality. And then there are headphones like Monster Turbine Pro that have very inaccurate frequency responses with way too much bass or whatever, and yet which have an ultra low distortion, quick transients, etc.
Now back to muffled vs. muddy. Muffled (or muted) sound has direct relationship only to frequency response and may or may not indicate sound quality problems. Essentially, muffled sound is just sound that has lower volume in the upper frequencies relative to lower frequencies, so that a person's ears are unable to hear all of the treble detail that is actually due to the higher frequencies being too quiet and due to them becoming masked by the lower frequencies to which the ears are more sensitive. A muffled sound does not directly equal lower quality sound. On the other hand, muddy sound directly and certainly indicates a lack of actual sound quality, usually objectively manifested as audible distortion levels, excessively slow settling impulse response and/or square wave response, phase problems, among other things. Unlike muffled, muddy sound objectively decreases resolution and/or causes smearing and decreased audibility of details due to problems with the sound quality, rather than the relationship between headphone's FR and ear's FR. Muffled sound can be fixed, at least to a certain extent simply through EQ'ing, while muddy sound can usually only be fixed through physical mods to the headphone.
At least, that my understanding of these concepts.