For sure. The issue is the zillion variables in headphone mechanicals and transducers. Eventually someone will be making mems transducers in relatively cheap -

For sure. The issue is the zillion variables in headphone mechanicals and transducers. Eventually someone will be making mems transducers in relatively cheap - acoustically inert - form factors and you'll just dial in your sound. It's close with using hybrid anc but still too many variables to claim no sonic difference.