Ooof... no thanks.
Earside foam is almost always a best/worst compromise, because it works, and it's cheap, and there is no doubt that a super thick piece of foam like the one in the Composer is doing a lot of heavy lifting for the tuning.
But in 99% of cases, the foam will either turn to dust or get gummy and sticky and clog up the baffle and driver unless it is replaced every 3-10 years (depending on how heavy the use is).
Having disassembled, cleaned and refurbished over 200 vintage headphones, I can safely say that foam is not something we need to see more of, especially in flagship tier headphones.
Abyss for example uses aluminium 'foam' in the AB1266 - obviously it's on the rear, not ear-side, but that's still the kind of innovation we need to see more of.