Well then... let's open this can of worms.
I think the short answer is that this 'journey' to find 'the one' headphone will never end for humanity.
The simple reality of things is that every human ear is different, and none of us can fully agree on what truly is 'neutral sound'.
I think this is why the community is drawn to certain headphones for certain genres.
Take the
AKG K501 for example.
It has been highly regarded as a master of classical music because of it's soundstage properties combined with it's as-close-to-neutral midrange tuning as possible.
It does not have neutral bass/sub-bass.
BUT, because of that combination of bass roll-off, tuning and soundstage, it wonderfully mimics the feeling of being present in a concert hall.
It also does a great job with any acoustic and rock music.
Philosophically, this older headphone reached VERY close to the traditional concept of 'neutral'.
Let's go to the opposite end of the music spectrum.
JVC HA-SZ2000 is the only headphone ever made with a properly implemented 'sub-woofer'.
Out of the box, it sounds terrible.
You can't use this headphone without applying an insane EQ curve filter.
But what it can do with sub-bass is utterly unique - no other headphone can get anywhere close to it's ability to give you that oversized sub-woofer-in-a-car feeling.
It sounds like you're in a carpeted closet, but you're sitting on a giant cinema sub.
Philosophically, as stated by the designers of this headphone, it reaches to re-create the feeling of live music, specifically modern music with emphasis on bass.
Is that traditionally neutral? Absolutely not.
But is it able to more closely replicate a live club sound (specifically with live electro-recordings)? Absolutely yes - which is in of itself, philosophically speaking, closer to the 'neutral' - or the originally intended sound at a live club venue.
Neither of these headphones are 'neutral', but their ability to translate music into an experience that closely mimics previous and/or other human experiences are remarkable.
Next is how sound is created.
Headphones and IEMs exist (in various stages of development or times in history) with many different transducers:
• dynamic
• planar/orthodynamic
• electrostatic
• electret
• piezoelectric
• ribbon
• AMT (air motion transformer)
• BA (balanced armature)
• wing
• SDM (stretched duralmin membrane)
Each technology is aimed at resolving exactly the problem your question aims to find an answer to, but none of them are able to give that answer.
Every transducer type has some incredible 'pros' while being riddled with 'cons'.
Each will present sound in a different way due to their thickness, materials, shape etc - every variable counts.
Dynamics are usually small, light and conical in shape. Therefore they will present a different 'physical' sound wave than a planar or electrostatic, which are often much larger surface areas and are perfectly flat - so they produce something more like a 'wall of sound' which is only as diffused as the maget array or stators in front of it.
Dynamics often have 'tuning lenses' which tune and diffuse the sound wave further.
Many people prefer the sound of drivers that are 'naked', with as little diffusion or front-end tuning as possible.
It's fair to say that a unfiltered sound in this case can sound more natural, but then you have other modern headphones like DCA Expanse which use it's proprietary AMTS filter to VERY specifically tune the sound closer to a 'measurable' neutral.
Many drivers have also been 'doped' with other materials by a process of vapour deposition and coated with diamond, ruby, sapphire, carbon, etc.
The same goes for ear pad shape:
• over ear
• on ear
• inner ear (IEMs)
• resting in the concha (flathead ear buds)
And material:
• leather
• velour
• pleather (protein/artificial leather)
• alcantara
• memory foam
• (too many foams)
• silicone
• fabric mesh
• plastic
How will people ever agree on what drivers and what material sounds the most natural or neutral when there are SO many variables to consider?
The same goes for loudspeakers.
We have so many speaker and sub-woofer designs with differing driver counts, firing directions, giant horns, inner chambers, ports, etc ad nauseam... it won't end.
My Personal Conclusions...
I've owned and heard a few headphones over the years, and after some time I think it really comes down to two things.
• Personal taste.
• Your ears.
If you think a headphone sounds neutral, based on the music you listen to, the recordings you've heard, the live performances you've experienced, then it is a good headphone for you.
And if you like a headphone for it's ability to transport you to feeling or experiencing music in a unique way that you enjoy, then that is also a good headphone for you.
There are no wrong answers for this.
Unless it's Beats... that s***'ll get you in trouble around here....
Practical Conclusion:
The best transducer would have the following properties:
• Weightless
• Perfectly rigid
• 'Massive' excursion
• Zero distortion at any frequency at any given moment no matter how complex the music
... unlike amps and DACs, drivers have to conquer the resistive physical properties of air, the mechanical resistive properties of the materials they are made out of, and be scientifically 'tuned' to be the correct distance from, shape, size and ergonomics for all human heads.
It does not, and likely will never exist...(?)
What we really need is science fiction!!
Brain implants that bypasses our ear dums and directly feeds information from a DAC to our brain that is translated into audio.