[bias]

...at least to me, maybe others can chime in. First, i think most can agree that headphones cannot reproduce the space of a recording as well as speakers. Phase and timing inconsistencies provided by speakers contribute to the naturalness of the physical space of a recording. These phase and timing delays are effectively nullified by traditional left/right stereo headphones. Since one can ignore this part of sonic reproduction using headphones, then doesn't it follow that the "ideal" or for headphone reproduction is an upfront, jacked-in presentation that emphasizes microscopic detail resolution in lieu of low-frequency response and recorded multi-dimensional imagery?