It's because the answer to your question doesn't really tell much. Two meals can have the same ingredients but differ wildly depending on the quality and ingenuity of the preparation. The divers on a pair of $40 headphones might share material components with the drivers on a $400 pair, but that doesn't speak to the quality of the driver construction, tuning, open design, acoustic decisions re: chassis, cup shape and seal, impedance, etc.

That's why people are telling you about the tuning and sound signature; it's just more relevant to understanding the difference in quality.