I wouldn't say reviewing headphones with a scientific approach and objective methods is an easy thing to do: It is not.
It doesn't mean it's impossible, by any means.
Today's article from
Heck, for ultra expensive audiophile stuff, broken is good enough!
At the point where function itself is optional, you can guess the importance given the the actual product performance…
"But the more I think about it, the more it doesn't matter."