Technically yes to the first question. Because they are ignorant to the second, but also because there isn’t any top flight engineering data that’s released to the public comparing hundreds of different headphones. The measurements we have go a long way but fall just short of the whole picture. With that said though we do generally have enough information available to us to say, somewhat definitively, that these woo woo snake oil drinking enthusiasts have no idea what they’re talking about the vast majority of the time when they speak on “the subjectivity of technicalities”.

Every single physical aspect on the acoustic properties of a headphone can be measured and the sum of those measurements would reveal its “technicalities”. How this physical performance is perceived varies person to person due to both physiological and psychological differences, though that doesn’t mean the physical properties of the instrument are subjective whatsoever. I implore you read everything you can on the research done by Floyd Toole and Sean Olive, you’ll quickly realize how moronic people are who take SIGHTED subjectivity seriously.