I will only add about headphones, that i OBSERVED that my room acoustic was done when i did not want to hear my SEVEN different types of headphone anymore...They are no more needed for sound quality superiority at all...
Based on my experience, I would agree that headphones have different characters, so using them as absolute reference is not an absolute standard or might be confusing, but as for a tonal comparison to speakers alone (or better to live music, which reminds me my ancient observations - like when after sitting 12 feet away from Dizzy Gillespie’s trumpet - I realize that my speakers sound different. LOL) I do find headphones (especially studio/monitor grade ones) very useful which may have, most likely, to do with a better phase reproduction (especially for live music), lack of crossover, smaller transducer size and therefore smaller physical deformations, and, above all, the lack of the room reflections). Also, our individual "favorite headphones" have a valid individual psycho-acoustic reasons behind it.