Although it has been some years since I've compared K240DF with my K240M, my memory suggests that there is a bigger difference than just the character of the midbass response. From what I recall, in addition to flatter bass response, the DF was also more open and extended in the highs. My suspicion is that a change in driver porting would not be sufficient to explain such a difference. I remember wishing to replace my K240M with a DF.
On a side note, there's simply no comparison in detail between my K702 and K240M, nor do I think that the DF would come close to the same resolution of the new model.
Sorry for necro-posting here. I know this thread is really old but I've been doing some listening comparisons.
*** K240 M - K240 DF and K702.
I just, this afternoon, re-cabled my second set of M (stock AKG cable) and wanted to compare to my first set of M to make sure everything was good. Yes - both the same.
Then - - -
I also have 2 sets of DF so I got to doing a compare (again) between the M and the DF.
Of course this is just my 'subjective' take on everything, including estimates of Hz.
My amp is a vintage Marantz 1060 and I have an attenuating box / knob on the headphone out so I can ramp up the power an not fry my ears.
My audio compare files are 2 short sections of 2 Star Wars sound tracks (Return of the Jedi and The Rise of Skywalker)
that I have loaded in Sound Forge and the 2 compare 'Regions' are looped so I can swap phones quickly while the loop is playing.
The DF as the most neutral - linear - flat - of the 3 models I mention above. ***
If we want to see sound as colour I'd call the DF grey.
The M are slightly richer / thicker in the upper bass - lower and middle mids. - the 'solid' mids -
before we get to around 2,300 / 2,500 / 3,000 Hz - where things can get a bit edgy and harsh.
If I was to draw hump on a straight line that I see as the DF - - -
I'd start at about 125 Hz and end at about 1,200 Hz. Just a gentle mound in shape.
Areas that are more obvious to me, probably because I'm familiar with the colours I associate with the frequencies, are
125 Hz, 200 Hz, 320 Hz, 400 Hz, 640 Hz, 1,280 Hz, 1,620 Hz.
This is probably my ingrained memory from using Graphic Equalizers for so many years in the past.
So, the M are slightly 'warmer' in the upper bass, (the pop and messy 'ooofff' of a snare drum or higher tom tom)
- have slightly more detail, to me, in the 'woody' tones. Imagine a marimba or an acoustic guitar.
- have slightly more 'snarl' - like the woody growl of a blues guitar.
- they might be very slightly harsher from 2,000 Hz to 4,000 Hz but It's hard to tell because of the hump below that.
As far as I can hear, the highs - from 5,000 all the way up are so close to the DF that I'd not care,
'just maybe' the DF are slightly more open in the highs,
but then again, that warm hump does distract enough that it's really hard for me to tell.
Now - onto the K702 - yea - more detail in every range compared to the M and the DF.
But I still don't know if I trust them the way I trust the DF.
The 702 sound very close to my Mackie HR 824 monitors. The sub bass on the 702 is really there.
So, that's all for now, just wanted to share in case it might help in some way.