Taste, yes; and individual circumstances. My hearing is so good it might count as a disability, but I know where I have peaks and valleys in my sensitivity and a good EQ can help with the spikes taken by tinnitus ringing from youthful big boom car stereo work and explosives.
I checked their suggestions for my headphones against my EQ profile and theirs is pretty good. I like more lowfreq and much less high freq than the "flat" they're correcting for.
They're offering a great resource for skipping the "what does this set of cans sound like" stage. I probably spent 60hr or more dialing these in when i got them.