All headphones ultimately have to depend on what drives them for good performance, be it a $5K HAM/DAC or a non-restored vintage receiver rescued from a trash bin, and everything in-between. The headphone is not a device by itself, it's a component at the receiving end of a signal path that contains other elements, some of which sometimes having a more substantial effect on the end result than the cans themselves no matter how neutral said cans are supposed to sound, with a few exceptions, such as the ubiquitous studio phone Audio Technica ATH-M50x. Contrary to the ATH-M70x the 50x is not so flat as to be boring, instead it has (very) subtle coloration, just enough to infuse a little fun when using it at home but remains flat enough for studio use. I have both of them and the 70x doesn't see much action... unless I use it with a specific set of electronics, while the 50x is content with almost any headphone amp, DAC, or vintage receiver. That's one example of upstream limitations that can severely impair SQ down the wire.
Here's something more dramatic. How would you like to pay $1,500 for the Hifiman HE-X4? You wouldn't, obviously. And you'd be missing on a heck of a phone that puts all HFM 4 and 5 series to shame when driven properly. It's an inefficient double-sided planar (the 25-ohm impedance figure is irrelevant on planars) and be it just for that it craves power that is seldom available to the average buyer of a $100 phone, who usually assumes that headphone amps are the realm of finicky audiophiles and that it wouldn't make a difference anyway. However it does make a difference. Despite claims to the contrary by Drop it most definitely requires a dedicated amplifier and has to have a 1000mW (at least, one watt) balanced feed at its disposal in order to reveal its hidden talent, which it has plenty of. But that comes at a price that puts it out of the reach of most casual listeners. Also, it requires 500 (five hundred) hours of break-in to reach full maturity, at which point it sounds completely different than it did when purchased, simply fantastic and it doesn't distort and/or sizzle at moderate volume like it does when new.
You expedite the break-in process by setting your amp's volume at 12 o'clock, gain at 0dB (null), stuff the phones between pillows and feed them a continuous stream of music 24/7 for a whole month. Works wonders. With regards to headphones, this is the most extreme example of equipment-induced limitation I have ever come across. I put the effort because regardless of their so-so reputation affecting structural issues, I can't recall of a HiFiman model that sounded bad, all models taken into account.