It's important to note that these will not make the headphones flat, and so substantial differences (subjectively and objectively) are to be expected even after testing two headphones with these filters.As many of you already know, there are Convolution filters by Mitch from Accurate Sound for SR-1 and CA-1 headphones.
You could have a perfectly flat (within reason) response of those two headphones, but how close that flat FR has brought them together, it's up to each listener to decide, but it didn't make them sound the same.
Also, neither the other 20 different headphones that Mitch made the filters for, sound the same after the filter is applied.
Mitch's filters only correct up to about 5khz. Anything above that will not be altered.
Additionally, they are based on measurements of the headphones on his own head with in-ear mics. Even if the headphones were both perfectly corrected to flat or a specific target on his own head, they'd still then be different once listened to or measured on any other head or rig since the HRTF would not be the same.
Currently we do not have a good way to actually correct a headphone to flat for any particular listener. Below 2khz differences between listeners are a lot less substantial and so can generally be brought quite close to a common response for most listeners. But once you go above 2khz or so the differences between HRTFs get so large that without an actual accurate picture of one's own specific HRTF it'd be impossible to correct it even if just trying to get within a few dB.
And that's before any HPTF, positional variation or unit variation effects are considered which can all also be quite substantial
EDIT: See post a few messages down for a practical demonstration
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