If you're saying comparing what i'm hearing in the IMPACT of bass region with the iem I own, to actual physical drums in front of me is subjective, then I have nothing to say. I would not consider a small pop instead of a good slam from a drum not neutral.
The ATH-im50 happens to have great bass without clear bleeding into the midrange.
All these graphical readings are only a guide, it strongly depends on how the iem is positioned on the dummy head, what tips it uses etc. This error is huge especially in the bass region, a slight change in angle or seal means the difference between bass roll off and relatively good bass. As with all scientific theory, it is just the best representation we can give for something we don't really understand! This testing method is shaky at best.
note again I am talking about IMPACT as I have mention in nearly every post.
Three things... 1, your drums produce sub-bass and bass that vibrates through the ground which amplifies it (a recording won't reproduce this as it's multi-mic'd with a unidirectional mic at distance 0, they tend to be recorded in studios as well which use rooms with minimal reflection). 2, your drums produce bass is hits your entire body which is felt, not heard (headphones don't reproduce this). 3, your drums produce sound around 100-110 dB, if you want to feel that impact, play music that loud out of your headphones, you'll get that impact and a whole hell lot of other issues too (if you're listening to music at this level, your ears do some weird stuff to protect themselves).
The headphones produce exactly what is recorded (if they are neutral). If the recording is compressed, you will lose drum impact and depth. If it's not binaural, of if it's multi-mic'ed, you won't get the reflection and amplification from the ground. If it's not at 100+ dB, you won't get that impact and stimulation at all.
Artificially boosting the bass to match something closer to what you hear, the sound level, isn't accurate or neutral. The recording compression has more to do with the loss of impact than your headphones do. If the recording wasn't compressed as much, you'd get your impact and slam out of a pair of neutral IEMs. Unfortunately, most recordings are compressed a bit too much.
You're not hearing, you're feeling, and that can only be reproduced properly if you boost volume above 80 dB.
You're asking for a pair of headphones to reproduce what isn't there or what has already been lost. That isn't neutral, or accurate. It can be a lot more natural in many cases (I agree with that). But then that falls into the fact that you prefer natural headphones over neutral. Back to preference. Back to the subjective realm.