Go for it. And perhaps I'm wrong too... but where was the rolloff point? I'm just curious about that; I've heard ~35 hz very well on normal listening volumes , so I'm a bit confused.
Also, in the beginning of this thread, we talked about the amplifier bringing out the planar quality of these; specifically the deep end of the bass. So my guess is driving it properly is quite important for sub-bass tests. However, since you did use it with your EF-100...
EF-100 wasn't enough to pull it out unfortunately (it's not the warmest amp IMO though). Under powering was a thought as well at first. With that said, the last portion of this post does go into detail about how I feel about amplifiers and the sound impact they make and how they make it from a personal level. Maybe I'm biased?
Now, I'm not saying that it doesn't get that low, it
can, heck, I didn't
notice the rolloff until I compared with every headphone I have above the 250 dollar price point. That said, giving you a number, I can't do subjectively. By ear, I feel that it was around the same area, maybe
slightly above (can't say for sure if it's actually above or the higher quantity of the P7 that is tricking my brain), where the P7 rolls off. Remember, roll off doesn't depend on how far down you can hear, it is a representation of loudness in contrast to the rest of the bass spectrum. These can get low, I'm
not questioning that.
Objectively... You've seen the graph, and disagree with it. I disagree with it to a point (I hear a roll off, but nothing that drastic), though time domain also plays a huge role here as well. I'm not the best at reading square sine waves, I prefer a waterfall personally. Slower decay, which I feel the 400S does have (subjectively), can make the quantity feel larger at times (this goes for the bass as a whole, from sub to mid, for the 400S). Though the 400S does have a measured roll-off, I feel that it was amply adjusted for (smart tuning choice here) with the thicker sound that the 400S employs.
From the amps I've had been able to play with (Not a huge repository, but a good number: Vamp Versa, Silverstone EB03+EB01, Aune T1, EF-100), the amp itself will flavor the sound more than the power it gives (which is why some combinations will work a lot better than others). The EF-100 is a cold (even colder than my iPhone) source that is unforgiving in many aspects (it's a love hate thing I have with it). It helps out the 400S by pulling out some more details out of it, but not as much in the bass. If you find an amp that can help the sub-bass (many do), I'm sure you can get a really nice euphoric sound out of the 400S.
One final note though about normal listening volumes... That varies from person to person. I've a soft listener, some might say excessively so. My volume rarely will hit 80 dB (this is done by ear of course).
____
A few notes, I'm not saying that the 400S can't get low, it can, it most certainly can. I do feel it can be overshadowed by the upper bass at times. The 400S is a headphone I respect and enjoy listening at times; though it isn't my preferred signature, my preference does hang towards a dead neutral, almost analytical sound. It's a great headphone, do not let anything I say stop you from enjoying it.
EDIT 1: edited some statements above.
EDIT2: this really reminds me of the binary opinions about the P7 either having too much bass or being just a little bassy. Though the mystery of that was found to be seal issues (Tyll showed this objectively as well). There is a lot that goes into bass response. Maybe we're both right?