How to pick the perfect pair of headphones

If headphones don't necessarily have advantages over loudspeakers in terms of overall response flatness, they can easily score in terms of distortion. Because of the tiny amount of movement required to shift a few cc of air, distortion levels (especially in the bass) can be an order of magnitude or more better than even quite fancy loudspeakers. Bass quality is also much easier to achieve: there may be some rolloff of bass response in some models, but there is almost never the sort of lumpy and resonant bass that plagues far too many loudspeakers. Basically (sorry!) there just isn't anything in a typical headphone that resonates at bass frequencies.

Stereo imaging is much more consistent than with speakers as the relationship between transducers and ears is fixed. 'Ideal' loudspeaker listening (speakers equidistant from the listener with symmetrical room placement etc.) may give better imaging with most recordings as it is normal to master for loudspeakers rather than headphones, but headphones will certainly beat speakers randomly dumped into a domestic environment.