you have to deal with the addition of electronics impacting the acoustics in one ear. So you have to compensate for that as much as you can, while adjusting the tuning in the other ear to match that.
I've been wondering about that, too, and about how my extreme EQ presets in Rockbox would sound in wired mode on these new V-Moda wireless headphones, versus on the M-100. I often boost 30 Hz by more than 30 dB (if you combine the EQ with the bass boost switch on the Cayin C5 amp).
How much difference in acoustics would the extra circuit boards make inside the ear cups? Would adding these to the design be like inserting filler boards into a subwoofer box -- in which it reduces the enclosure space -- thereby reducing the low-end sub-bass, and boosting the mid-bass? Would the maximum excursion (i.e., "Xmax") of the drivers be affected at all by the extra circuit boards?
Anyway, even if there's no difference in wired mode versus the M-100, then it'll probably still be at least 20 years until someone comes out with wireless headphones that can meet my personal standards in wireless mode!