As I would suspect.
That seems like a bit of a non-sequitor to me. It can't work... It does work. The problem is it
can be the most effective way to absorb bass bands, but it is not necessarily. If it is tuned too high (as it may very well be), it's not going to make any effect on bass other than what the cardboard itself in there has.
Don't forget that the slat-type Helmholtz resonator is only one type - the traditional and fundamental cavity with neck design seems to be quite a bit more basic.
http://en.wikipedia.org/wiki/Helmholtz_resonator
So you can decrease the area of the neck to reduce the frequency you absorb - that's not impossible to do in a headphone cup. The more difficult task would be designing an optimized cavity/neck shape. I suspect a "squished flat" spherical Helmholtz resonator shape may work well.