In response to Marcus' question about the dip, it seems that the Etymotic has a boost at about 2.7khz to factor in the dip that is naturally perceived to give a flat liner. So taking that into consideration, the dip is correct on the DT48 and on all neutral phones. So the straight line is actually perceived, the FR for the ER4 are the ones above with the hump. The DT48 FR is therefore the result of perceived probably, so in actual fact it did not have the hump as with the ER4 and is neutrally flat. The ER4 needs this to replicate the human ear pinnae by boosting that particular frequency range, whereas the DT48 doesn't as it surrounds the outer ear.
This was quoted from their site.
"Accurate Earphone Reproduction
For earphones to have 100% accuracy, a recording of a live performance must produce exactly the same sound at the eardrum as the original performance. To achieve this, the acoustic properties of the ear must be factored in. The acoustic resonance and horn effects of the ear change a flat audio signal entering the open ear into sound with a (2700 Hz) high-frequency boost, which is the same response heard at the eardrum in a typical ear."
