"Headphones are rarely ever flat. Not even close."
I've sometimes wondered why this was. Is there some kind of anomaly in the space/time continuum that prevents a truly flat pair from ever being built? Even after a century? Not even one.
You know with speakers some designers argue that most listening rooms aren't particularly flat so their speakers don't need to be either. Hence it's a case of finding the placement you prefer, often by trial and error.
Ideally a speaker should be flat on axis, with most people preferring a slowly declining output from bass to high frequencies when you look at room response. The so-called Harman curve, which is a suggestion, not absolute. With speakers, it was not extensively tested, but seems to work well.
This is the crux of using DSP room correction. Do you correct the room response or the frequency response? No simple answer. Ideally you have a flat speaker response and correct the room response with acoustics. Few audiophiles do either of course. As a speaker MFR you can attempt to control disperion.
With headphones, even if you made a flat response for one person, it would not be perfectly flat for another. You would think it would at least be flat for a head model? ... but the reality it is not easy, and often they are going to a house sound, but mainly I find most headphones unequalized pretty nasty, even expensive ones.
I don't have a problem with using EQ as long as I don't need a lot and the headphone is low distortion. I am using Dan Clark AEON. Very low distortion, so it EQ's with no issue. I asked for the Stealth for Christmas, but the Grinch, otherwise known as the Wife and CFO, says maybe once things are less crazy after Covid. That is one headphone that could be near perfect without EQ. There is a drop on the Aeon right now, $499 USD. Highly recommend them.