Headphone drivers, just like speaker drivers can be tuned. Look at the frequency range of the 555's and 595's. Do people really think, putting a piece of foam in the ear cups will alter the frequency range the drivers put out?
Take two racing cars within a team, exactly same parts with both cars. Each car can be setup differently for a particular driver or driving style. Admittedly, there is a world of difference between a car and a headphone driver, but the design of both car and headphone driver allows the characteristics to be altered. In the case of the headphone driver, the sound is altered.