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Old 14th September 2012
Adding 100-150 ohms to pad down a set of low-Z set of phones like a MD7509 can result in an approximate frequency dependent change at the phone's resonance peak of about 4 to 5 dB. This, of course, is in addition to the already far-from-flat response of most phones, so although the tonal balance change is easily audible, it probably doesn't matter much to most players. The bass "muddiness" might be a concern for a drummer who wants to hear his/her sound accurately mixed.