Is there any real benefit of using a calibration profile in a decent headphone (let's say, Superlux Hd681 or better)?

Second, if there's actual benefit in it, when it becomes practical to spend US$ 120,00 on a calibration plugin?

Found that Sonarworks Reference 3 Headphone software and people reviewing it in the internet got me curious.

Here is a quote from their website:
"Hi-end studio sound from your headphones. Headphone calibration is the process of measuring and adjusting the frequency response of headphones in order to precisely match flat and neutral sounding studio monitors in a well treated studio. Standard studio headphones are transformed into perfectly-engineered precision devices. By giving yourself the gift of accurate sound, you can mix and master with total confidence."
https://www.sonarworks.com/headphones/

And here is a quote of a review by Matthew Weiss:
"So is this product just a fancy EQ? Well, yes and no. Essentially, it is just an EQ. However, the curves it’s recreating are not curves that you could simply dial in by ear or with simple measurement of white noise. Sonarworks notes that there is “resolution up to 16000 correction points” which is way more than any market EQ can give you."
https://theproaudiofiles.com/sonarworks-headphone-calibration-review/