I tried googling but some sources are a bit confusing, so I asked pi.ai and think this isn’t a bad response all told:
“These are two different target frequency response curves used to evaluate the performance of headphones.
The B&K curve is based on measurements taken using the Brüel & Kjær Type 5128 device, which is designed to simulate the human head and torso at high frequencies, providing a more accurate measurement of headphones.
The B&K curve tends to have a similar shape to the Harman curve at lower frequencies, but differs in the higher frequencies.
The Harman curve, on the other hand, is a target frequency response curve that was developed based on research into what listeners find most pleasing in headphones. It's a balance between individualization and mass appeal, and it's used by some audio publications as a standard to judge headphones.
In terms of the difference between the two curves, the B&K curve is considered more accurate at higher frequencies, while the Harman curve is more focused on achieving a pleasing sound for the majority of listeners.
Ultimately, the choice between the two curves depends on the specific goals and preferences of the user.”
And…
“A flat frequency response curve, also known as a "neutral" or "uncolored" sound, is a curve where all frequencies are reproduced at the same level. In theory, a flat curve would result in the most accurate reproduction of sound, as it would not emphasize or deemphasize any particular frequency range.
However, a perfectly flat curve is not always the most desirable or practical in the real world. This is because the way we perceive sound is not linear, and different frequencies are perceived as being louder or softer at the same decibel level. For example, the human ear is most sensitive to frequencies between 1-5 kHz, so a flat curve may sound too bright or harsh in that range.
Additionally, a flat curve may not account for the natural resonances and acoustic properties of headphones or speakers, which can affect the frequency response. Therefore, a curve that is tuned to compensate for these factors may provide a more pleasing and natural sound to the listener.”