Well, at least Sony believes me. Not that this is necessarily a good thing.
Anyway, the wedgies wouldn't have to be themselves absorbent, as they would be in an anechoic chamber. In a headphone cup there's no room. So you just break up the interior of the cup with random-sized facets and you make the cup asymmetrical so it doesn't support any particular frequency or its harmonics, and you fill the cup with fiberglass. Then you have a multi-reflective surface which sends the backwaves scattering in all directions, and if they don't get eaten up by the fiberglass filling on their way out of the driver, they get bounced back through the fiberglass several more times randomly. Nothing coherent gets reflected back into the driver, like someone taking a flash photo of themselves in a mirror. The multi-reflective surface increases the length of the path the backwave has to take through the absorbent stuffing, increasing its efficiency.
So the ideal closed ortho cup would be asymmetrical and rough'n'chunky on the inside. Maybe.