Anytime you change the original electronically, distortion sets becomes a factor. The original instruments in concert and the master created by the engineers are the first generation when played through speakers. If the recording is then sent through headphones the same distortion takes place. With bass headphones, the tops are lost and that pure sound is now something else.
Of course the most obvious problem with any type of audio buckle headphones, ear plugs or amplified speakers is that the cumulative effect of high volume can impair hearing in even the biggest ears. The human hearing range is between 15Hz - 20,000Hz; anything below or beyond is out of our range. Deliberately increase the bass can contribute to the loss at the lower end.