My guess is that different foams could have a substantial effect, since the sound waves must pass through it on its way to your ear. And I would expect sound waves to be quite vulnerable to distorion by the material that it must pass through
I myself would call Koss and see what their replacements cost. They may be cheap and less hassle than buying foam and cutting them out. Of course if the appeal of experimentation draws you in...
If they don't, i recommend looking for thin sheets of foam that are intended for use as air filters on RV air conditioning units. And if you find a place to buy them online, that isn't mcmaster, please let me know.
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