All speakers have resonances that add to the sound in ways that frequency response, alone, does not measure. All speakers also have imperfect dynamic response. All speakers have imperfect impedances, which can matter quite a lot to the power amplifier that drives them. All speakers have non-linear phase response. All speakers have different dispersion characteristics.
All speakers then operate within acoustic spaces (like a room in a house) that introduce even more variables.
[1]: https://professionalsupport.dolby.com/s/article/Dolby-Atmos-...
I don't think this has been true in my lifetime, at least. Some brands being known for "warmth" vs "brightness" is ages old, before the idea of audiophile earbuds was even a thing. At the extreme end, you can go back at least 40 years to see people with dedicated sub outputs and massively-oversized non-flat subwoofer setups.
Is this incorrect?
My definition is pretty much the same as yours here, but I know quite a few people who hate listening to music on anything with a relatively flat frequency response.
Speakers don't; a "good" speaker setup with eyes closed and no wind/perceptible airflow and no smell and truthful thermal radiation surroundings is effectively indistinguishable from the real place.
Like, literally.
It's not _possible_ with earphones because you can't not feel their presence without being numb on a good bit of your head.
There are various "ideal" EQ targets for earphones depending on what your model of an ideal audio source is. They all start with a flat response speaker, from then you can model:
- Two speakers right next to the listener's ears. (flat)
- A single speaker 1 metre away in the x axis, in an infinitely-sized anechoic room. (free field)
- Two speakers 30 cm away pointing to a plastic torso at a 90° angle, in a room with reverberations. (B&K/Harman)
- A spherical room lined with speakers, point listener in the centre with no reverberation. (diffuse field)
- An infinite wall of speakers 1 metre away in the x axis. (another method for free field)
- etc