Another example, the Vandersteen 3a Sigs have been said to be warm. However, they are flat out to over 22kHZ.
Therefore, it has to be another parameter that one is hearing.
I truly doubt there are more than two or three people on this forum who can hear anything over 16kHZ so I'd wonder whether or not it's pancake flat over that frequency if that would make any difference at all. I wonder if most folk's definition of "warmth", when it comes to audio reproduction, has more to do with certain distortions, and the 'rounding off' of the reproduction of frequencies. I say this because "warmth" seems to always go hand in hand with tube audio, which is cinnominonomous, uh, sinnonomoose...damn...synomonous....cinnobonous (hey, I'm hungry)...where's that spell check....... with distortion.
Marco