I did some testing lately and gathered very interesting and promising results. General public was given a listen to two in my opinion of the most linear, neutral sounding headphones I know of. Many of the recipients had some kind of degree in music and played different instruments in their past, many but not all. All have listened to the same song with the same volume aligned for both sets and could repeat the test as many times as they wanted. None were audiophiles and none were familiar with neither of the headphone sets.
Another test is to let 'general public' choose between say a TH900 or other pleasantly euphonic headphone and a 'flat' headphone while playing different types of music.
I suppose most of them will go for the Euphonic one because of the bass amount and musicality ?
People listening to a really flat headphone ALL mentioned it sounded extremely good so would not be surprised if you would come to the same conclusion.
I like experimenting on people this way and found interesting things in the process.
As for the roll off and how this basic signature and distortion figures can't be changed, please see the graphs of my other pair of PM-1s measured earlier by UB and supposedly on the same rig.
Do the PM1's and PM2's have the same driver ?
What's causing the roll-off in the PM2 's that appears not to be there in the PM1's ?
Can roll-off be undone with mods in the PM2 so it measures equally extended as the PM1's ?
As said, never seen nor heard an Oppo so have no idea other than what's being said here and your experiences with oppos and other headphones.
Too bad you are not willing to share your measurement techniques.