You need to remember a few important things:
• Everyone hears differently. The shape of your ears and ear canal directly affect how you perceive certain frequencies. Don't believe me? Pull your ears wider while listening to music. You WILL hear a difference.
• Because SCIENCE!!! - technology has only allowed for dynamic, electrostatic, planar magnetic, balanced armature and heil air motion transducers to reach a certain point.
In the future, perhaps technological breakthroughs in materials and acoustic design will allow for greater levels of tonal reproduction accuracy.
• What is 'neutral'??? - have a read about the 'Harman Target Response Curve' - this is all about a scientific approach to dealing with what humans PERCEIVE to be a neutral/balanced frequency response, rather than a scientific approach to how technology perceives neutrality.
• This is important because as mentioned previously, we all hear differently. But more critically neutrality CHANGES depending on the volume/amplitude of the sound we are hearing.
This means that how we perceive bass frequencies (predominantly) varies greatly depending on the amplitude and is directly affected by our surrounding ambient interference.
• This is exactly why portable headphones which measure 'flat' sound thin and trebly in loud environments, and portable headphones which are tuned to be bassy or warm sound either slightly bassy or closer to neutral while being worn in a noisy environment. This becomes extremely problematic on airplanes where pretty much every headphone (besides noise cancelling) will sound thin and bassless while fighting against the background roar of jet engines.
• Ear size - Headphone companies simply CANNOT design every headphone for everyone. It's not possible.
This is exactly why you will read some reviews on some headphones that TOTALLY do not match the consensus.
This is often because people with elephantine ears cannot fit their meat-flaps into smaller headphones that are advertised as 'over-ear' which leads them to hear wildly different things compared to the average masses who can fit their average ears comfortably into the average sized design of the average headphone.
This will lead to
improper seal which affects bass presentation.
It will also lead to
distance from driver to ear which will affect pretty much everything about the sound presentation. (try this with ANY headphone - even a few mm can drastically change/ruin the sound)
• Then there are minor things to consider like head size - bigger heads = more pressure from the headphones = thinner ear pads = shorter distance from ear to driver.
• Hair - some people are bald. Some people have their own climate/ecosystem = various levels of ear pad sealing etc etc which has minor affects on the sound.
• Glasses - can affect ear pad sealing and driver to ear distance and how the headphone is worn (toward the front or back of the ear)
Now tell me: Do you think designing a neutral headphone is easy?