I completely get what you are saying and the shell even the earcup material and shape affects the sound but if I take the shell of a senn hd600 and replace just the driver with a 40mm or 42mm driver from a 10€ headphone does it sound the same ?

I see so the construction itself and the strength of the magnet make the difference. Thanks a lot I appreciate it

Sorry if you misunderstood what I meat but do you have any answer or some tangible difference you can point to.

what are you talking about they have different engines which is what actually matters and drives up the price you are talking about the superficial similarities. I am refering to the actual components that make up the drivers.

I meant the same size

but I never get an actual answer like is there a difference in the actual components of the dynamic driver.

It is always some bs answer like "more neutral sounding"etc