I just realised something. When the paper towel, or gauze, pieces are placed under the earpad lip, the _ pieces actually block the filter material right under the earpad to some extent. People have reported the gauze pieces affect the sound less, perhaps this is because gauze is more fibrous/porous/"holy"/less dense than a tightly rolled-up paper towel piece.
^ where the _ pieces might go
^ what's behind the filter
This is all just speculation, and is something I literally just noticed after going through my photos.
ear -> earpad lip ->_ pieces -> back of the earpad -> acoustic filter -> earcup enclosure/headphone jack circuit -> earcup V-PORTs -> felt material -> shield V-PORTS -> outside surrounding
Since the felt piece is pretty much glued in-place, perhaps the difference in sound is due to the other side of the earcup being reversibly modified. I can't say for sure since I don't know anything about it, but if this is a reason why the _ pieces change the sound, I don't think the XL pads will offer this kind of difference in sound.
Also, should the new XL pads come out, I have to wonder if the change in sound, if any, is truly due to the fit of one's ears in the earcup, or if it's the earpad's stuffing itself since the stiffer LP/LP2 pads that I have really do affect the sound.