As a side note...
Sony has a history of "improving the natural" i.e. going for a sound that is not accurate anymore, but is more pleasant to listen to.
This in fact what they succeeded with ATRAC to some degree:
http://www.sony.net/Products/ATRAC3/tech/lab/
I would argue that their CD3000 / SA5000 headphones continue this tradition.
Both are not pure in the critical mid-range where the human hearing is at it's most sensitive. CD3000 additionally adds a lot of unnatural (euphonic) reverbation that some people like a lot.
Not impeccable acoustic engineering (i.e. purposefully distorting the sound), but trying to make it more like the ideal they themselves hold true (i.e. spicing it up).
Now, there's nothing wrong with that, if it sounds good to people.
Also, it's nice that there's some variation in the market place as how to devices sound.
However, as a baseline design criteria, I don't like that approach myself and I agree with Bangraman that a device should measure well first, then made to sound good.
Euphonic signal messing can be done afterwards in the player's EQ / SRS / other silly settings, if one desires. DSP power is relatively cheap these days.
But at stock settings, the device should measure and sound flat (imho), unless specifically marketed as NOT being flat.
Making things sound good even when they measure sub-optimally (for this level of engineering) will just mask some of the failures of the device.
It may be financially valid and it may be be to some people's liking, but for me it is reversing the priorities into wrong order.
First make it measure well, then make it sound good. Not: first make it sound euphonic to some and damn the measurements.
Just my opinon though, not the holy gospel. So don't be offended if you don't agree