You might be on to something there, dcpillai.
With the sweep of the headrest area, it might have an effect like cupping your ears, adding some aural "embellishment" to the experience? Great looking chair.
Being a gear head, I'll take a Recaro custom upolstered.
LIke your setup. I use a PL HP also. Rockin some old 50's RCA 6L6 G's in mine. If you haven't yet, try something in the 2 inner preamp tubes for some audio fun.