I know absolutely nothing about the science of soundwaves. However, I just feel that everything that the driver passes on can be emphasized through resonance or by attenuating other frequencies. Tips made from different materials may attenuate different frequencies and thereby changing the sound signature.
The resonance created within the ear canal should also be an affecting factor, largely individual. Besides that, the pressure put on your eardrums and on the (dynamic) driver is a very crucial factor. Put too much pressure on your eardrum and it will not be able to pass on larger changes in pressure, only smaller i.e. treble. Test this by pushing headphones you know you get a good seal with, far into the ear canal, stop if you begin to feel any discomfort. You should hear an audible difference as the pressure increases on the ear drum.
If you have a pair of M9 you can also test driver flex the same way. The driver loses power if the equilibrium between the pressure inside the ear canal vs outside of the ear changes. If you own UE tips, they are insane at revealing the driver flex in M9. Besides that they seem to attenuate mids but not treble, giving the M9 more treble than the meelec balanced tips and better punch in the lower bass. The same with my UE metro fi 170, more treble and punchier bass, meelec balanced tips provide a more prominent midrange with less treble and bass.
The difference between their enhanced bass tips and the balanced are pretty big and I can't imagine listening to the EB biflanges. Nice of meelec to include balanced tips as a complement. I had to take my meelec tips out and try while I was writing this just to hear the difference. Someone please comment on differences between EB single and biflanges on meelec iems.. Maybe it's just my imagination but to me there is a difference.