I think the vast majority of what people describe as "technicalities" are just facts about a headphone's frequency response, as perceived at the eardrum, and colored by non-audible qualities that feed into one's perceptions, like price. But that doesn't mean that these differences are, realistically, measurable or correctable. FR measured on a test rig with a plastic ear is useful to a point but very much secondary to how it sounds filtering through your ears and sensory system.