some papers try to find neutral sound based on the acoustic of the ear(an averaging of many ears), and some reference room(sometimes anechoic chambers). some focus on the feelings of the listener which some people believe to align with neutral while others don't. harman went further that way asking people to seek their preferred sound from the get go instead of thinking of neutral(even if they believe that both should be closely related for plenty of good reasons).
so variations in results are to be expected, and in fact I find them all to be very close despite all those procedural differences.
and in all that stuff there is always the elephant in the room that is bodily felt vibrations on speakers. is it part of sound? part of feelings mixing all our senses at any time? just something we enjoy? can it be substituted correctly by simply adding bass in the ears? and if so, does it work for everybody as it would involve a good deal of the so called "brain plasticity"? a guy who grew up with headphones might not feel the same way about those bass as a guy who always used speakers. IDK enough about the brain to have an opinion on this.
when I listen to my speakers which aren't perfect in a perfect room, but still overall pretty well balanced at my listening position(or so says my microphone), alternating rapidly with er4 always clearly leaves a feeling of something missing in the low end. is it because I can't forget my love for body shake? because I fail to get the optimal seal and insertion depth with the er4? because I'm 1.94cm so I tend to fit in averaged targets the way I fit sitting in a plane in eco, painfully? again IDK ^_^. being an amateur, I'm fine EQing my IEMs to whatever I fancy, which happens to be within the 0 to +6db area(based on the usual diffuse field targets) depending on the type of IEM/headphone. with a clear preference for boosted bass on closed BA IEMs when they can take it, for reasons I'm not sure to totally understand(pneumatic blablablah or whatever). but for professionals it must be a real pain sometimes. the same way it's a pain to calibrate picture for the web because you know people will use all sorts of screens with all sorts of setting and use different browsers that might use different color profiles(argggghhhh). and even when you try to stick to the best option, there is always as ClieOS mentioned, what people are used to. by nature we work on pattern and something we're used to, will show little interest because the brain goes "yeah yeah I've got 15000 memories of something that looks just like that, I don't care. and that's how you miss the new hair cut on the lady. but it's also comforting because it shows no threat, if I've seen it 15000, and I'm not dead, it has to be something friendly, or so will think the brain when you'll die from negligence after doing something dangerous for too long.
it's also what makes people so irrationally scared of foreigners, because the brain is working extra time on anything it's not used to. extra focus, extra concern, the concept of not knowing, it's stressing. and the less you're used to those differences, the more likely you are to dislike them(FR or skin color, it's really the same big concept IMO). some people who never heard a balanced signature might very much prefer the good old crap they're used to. it's something we can't ignore but also can't really be sure to remove in experiments.
basically what I'm saying is: IDK