Sennheiser put a huge amount of effort into the whole user experience (UX) for the Orpheus II, even more so than the original ones.
From the carefully choreographed power-on sequence with everything opening up and coming to life, to the fit, finish and materials used. It's all very carefully calculated to whisper "high-end" "really ******* expensive" and, above all else, "quality with no compromise on anything" in your ears as you listen.
And, taking a step back and looking objectively at what they have created, the price point and target market and the lack of compromise, they have excelled in both the technical aspects of the product (ultra-low distortion even at high SPLs, hybrid amplification, exotic materials) as well as the aesthetic aspects (leather, clear quartz crystal, metals, marble etc) - and both of these aspects work with each other.
Ultimately, if you're paying this kind of money for these headphones, who cares what the graphs say, it all comes down to how they make you feel - do you enjoy the listening experience?
Yes, Sennheiser are marketing them as the ultimate in low distortion audio reproduction, but first and foremost they are an ultra-luxury good. There would be no point in making something that excels technically in specs, but is shoddily made, feels weak and flimsy or is ugly - the look and feel, the UX is all a part of the cachet of such goods.
To turn to a car analogy, it's like comparing a McLaren with a Nissan GT-R. They both might be able to deliver over 500 HP, but only one of those cars would also be acceptable to arrive at the opera in.