It is, wood is indeed magic, that is why good sounding musical instruments have always been made from wood.
- http://www.britannica.com/EBchecked/topic/647253/wood/26165/Acoustic-properties
- http://www.amjbot.org/content/93/10/1439.full
Wood of different types of trees has different tonal qualities
- http://www.guitarplayer.com/miscellaneous/1139/all-about-tonewoods/14591
- http://www.mandolinluthier.com/wood.htm
How would Stradivarius instruments sound if they were made from tin can metal and not from tonewood ? What do you think ?
- http://www.bbc.com/news/magazine-22094279
The same can apply to headphones, to their 'tuning'. Depending on a type of wood used certain bands of frequencies can be 'damped' [think of shrill treble] or disharmonic overtones suppressed and harmonic overtones enhanced. The result is more pleasant tonality. Few of headphones makers bother to use wood in headphones construction; making good sounding "woodies" is a costly and laborious and time consuming process, one has to find the right type of wood of specific hardness, to find the right thickness and shape to fit the desired sound signature. It is a mixture of science and art to create musical resonance chamber made from wood within headphones cups. Just glue in or screw in wooden cups on a headphones frame would not guarantee the result. When a manufacturer really makes an effort and does not spare the cost of development the result can be headphones with beautiful tonality. My Audio-Technica W3000ANV with their Japanese cherry hardwood sound fabulous, like nothing else out there.
I hope Sony wants to go forward by way of the past and bring back resurrected and even improved MDR-R10 with wooden cups. Now that would be something worth to wait for and worth saving moneys for !