What defines the desired (reference) Frequency Response in high quality headphone drivers?

Whitepaper

Ole Wolff offers an extensive range of headphone drivers in different sizes to accommodate the diverse array of headphone designs being developed worldwide.

When crafting headphone drivers, numerous factors must be taken into account, including the definition of the desired (reference) Frequency Response.

The target performance of a headphone driver should be to deliver an audio performance closest possible to the sound impression that the audience at a live concert experience.
This paper specifically addresses the frequency range that the headphone needs to encompass in order to meet this challenge.

What defines the desired (reference) Frequency Response in high quality headphone drivers?

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