While reviewing the Etymotic ER4SR and ER4XR here is what Tyll had to say about bass response:
For me, the bass level on the ER4SR simply isn’t enough. Frankly, even the ER4XR doesn’t have enough bass for me, but it’s much better. I believe quite strongly that bass response on headphone should have about a 5dB bass boost below about 150Hz.
Tyll Hertsens in 25 Years of Making a Good Thing Better: The Etymotic ER4sr and ER4XR on Page 2
Tyll would have loved the ER2XR 🙂:

When the ER4XR was launched, Tyll applauded Etymotic for making the brave move of catering to user preferences and deviating from that they believed to be technically “accurate”. I think Etymotic went further with the ER2XR (and it’s almost like they took his feedback into account) and for that I am grateful as the ER2XR has just the right bass response for my preferences 🤗.
For me, having over 20 years of close experience interacting with Etymotic and the ER4 product evolution, I find it an interesting example of corporate learning at work. On the one hand, Etymotic has very strong reasons to believe they have a grip on what “accurate” means, on the other, they have 20 years of experience with customer feedback about the desire for more bass. Adding bass willy-nilly is simply not something this audiometry company would do; but having strong feedback that customers want more bass can’t be denied either. Making the corporate decision to deviate from technically accurate to cater to user preference is actually a pretty brave move from their point of view. I applaud this development!
Tyll Hertsens in 25 Years of Making a Good Thing Better: The Etymotic ER4sr and ER4XR on Page 2