bigshot
Headphoneus Supremus
Most people have never heard flat response, and if they have, they attribute the improvement to other unrelated things like jitter hoodoo or cable placebo. Frequencies are what we actually hear. Once you deal with dynamics and distortion, which are rarely a problem in home audio any more, the primary thing left to address is the response. Balance that, and you've created an accurate representation of the sound as it was recorded. Why? Because most every high end sound studio records and mixes on equipment tuned to flat response.