I have only briefly auditioned both the Modhouse Tungsten and AKG K371 so I can’t really comment further. Honestly though, individual HRTF starts to play a bigger factor the higher you go in frequency. And indeed Dr. Olive’s research shows that individual preference in bass level, if not perception, also varies. The very definition of what is a neutral headphone FR is something that is still being researched. Also there is only so much a headphone can do to be naturally tuned to any target. To match exactly requires PEQ. So a headphone that measures close to the Harman Target 2018, or Resolve’s Harman Combined, or the Headphones.com EQ target is about as good as we can currently do to objectively label a headphone as neutral.
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