@wwenze
Your scan and rough calculation show some difference right? I am not concerned with the actual figure, just interested in the fact that there is a difference.
Is there any impact on the performance of the headphone?. One possibility I can think of is in term of imaging - relative positions of the various artists/instrument may not be so rock steady because of the non-linear phase angle change with respect to frequency. But the effect may be difficult to isolate to the headphone alone as the whole chain, from recording to reproducing equipment (for example cd, amplifier, cables etc) do affect imaging in their own ways.
AKG 701 use flat wire for the voice coil. For the cable, "true bi-wiring" is used. All these are supposed to be superior. How much difference do they make to the sound? Not very much or none at all, perhaps, based on what I learnt in school. But to the purist who can hear the difference, these make sense. 0.1% is a big deal, never mind the 99.9% (notice that I use the term difference rather than improvement).
And the list goes on... Every competitor trying to squeeze the last 0.1%, or may be even less than this, out to make a claim that they are better than the competition.
One side track on minor detail - regarding the working of your real power when the phase angle is 25.8degree. It is actually not difficult to calculate. The resistive component of the current IR = Icos(25.8) or round off to 0.9I. So the real power is V x 0.9I or 0.9VI. If you use 45 degree, then the real power would be approximately 0.7VI since cos(45) is ~ 0.7. If you use a right angle triangle, the hypotenuse represents the Z while the base and height represent R and X respectively, where X is the inductive or capacitive component of Z. Similarly if I is represented by the hypotenuse, then the base will be IR and the height will be IX. The angle between the hypotenuse and the base is the phase angle.
The real power produced by the source is higher than the real power absorded by the load, because there is internal impedance in the source.
Finally, I really appreciate your time spent in producing the scans to illustrate your points.
Note: 99.9% and 0.1 % I use are arbitrary figures.