1: No. 100dB is producing more distortion. If you raise the SPL, the distortion plot should move down by an increment equivalent to the amount by which you raised the SPL. Since Tyll gives his distortion in percentage, it'd be difficult to calculate the exact amount, but it is indeed rising. The fact that it lines up with the 90dB plot is mere coincidence and happens quite often. Alternately, the driver could be reaching the maximum amount of excursion it can create, causing it to stop actually pushing more volume -- which will also show up as more distortion on the plot.
2: Yes, you could say that, and it still means the same thing. It varies in the bass where other, cheaper headphones manage to maintain a flat response.
3:
Noise floor has nothing to do with the distortion measurements. There is no noise floor, the headphones are all measured in an anechoic chamber. This is what I am saying, I have no clue what you're saying.
4: Highly unusual? Everyone tunes bass loosely to increase SPL as a method of compensating for poor upper range response of the transducer. The AKG K/Q701 is a prime example. So is the Shure SRH-1840.
5: When did I say I was going
just off the harmonic distortion? Are you blind? The
HD800 has a much smoother FR and better 30 and 300Hz square waves. The
Pioneer has an enormous amount of variance and coloration in the upper regions and is overall far less flat than the HD800. Compare the impulse responses and the final nail is put into the coffin. The HD800 undeniably measures far better -- at $1000 less.
Another appropriate analog would be the
Sennheiser HD700, which is measurably very similar to the Pioneer, yet still superior in all of the aforementioned categories. I think that one's down to $650 MSRP now? Really having a lot of trouble seeing where you're getting the "good measurements" claim from when there are other options that produce a similar or better result at a fraction of the price.
And as for the distortion test, what are you using to test it with? Headphones that don't distort in the bass are very rare, especially open headphones. You won't be able to discern bass distortion if you're used to hearing it all the time. My reference for bass is my
Pioneer Monitor 10-II, which while not particularly perfect anywhere else, pushes a ridiculously clean, distortion-free bass with almost no variation from 300Hz to 10Hz.
EDIT: Can't seem to find what test you're talking about? I see no 80/120Hz or distortion percentages mentioned anywhere on the page you linked.