All the others comments are great…but it’s probably useful to remember… If you have a large wall of powerful Sub Woofers in front of you, and you turn your headphones up all the way, you will be able to tell when the sub wall is turned on. It will shake much more than just your inner ear. We don’t just use our ears for sensing vibration.
Having said this, it is impressive how much we can simulate bass, especially with sealed in-ear earphones. It’s clear there is a difference in that RAW POWER sense of a 20kW wall of low frequency BASS! and an earphone.
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