[William Sommerwerck]

Head-related Transfer function! Above all else, this is the
most impact on how you will perceive a can's sound.

In theory, that's true. In practice, it seems to apply only to listening to
binaural material.

For reasons I do not comprehend, most people agree on what most headphones
"sound like", regardless of make or model. * If HRTF were a significant
factor, this would not be true.

* The one exception is AKG. I have never heard one I didn't think was poor.
Yet lots of people like them.