It just evens out the frequency response curves and you can simulate some other gear like cheap or mediocre studio speakers or other headphones. But guys, let's face it, this plug in really does literally NOTHING else you can't do with a (linear) (match) EQ. Because these guys have the technology to measure my headphones and send me my individual curve for the plug in. That's what this plug in is really about for me. I even sent in a headphone for individual calibration. I'm a long time legit Sonarworks Reference headphone plug in user, too.