Keep in mind that all of our senses are tied together. An overload in one will decrease the perception of another. I don't see a difference between a loud system and headphones. Just as distracting.

Your mind accounts for different situations in strange ways. You walk into a normal room, have a conversation, things are normal. Then suddenly you walk into a treated room with absorption panels everywhere and you feel wierd. Your mind is used to hearing echos and such, however slight. In relation, when I use headphones it's for intentful listening, or even relaxing and disconnecting. Therefore, my mind is used to letting my other senses go.

I'm not disagreeing or arguing, just throwing out some thoughts for discussion/consideration.

Personally, my stance is it works for some and not for others. Unfortunately most of the 'others' don't have the capability to make a good judgement in the first place, in the same way that gun control laws only take guns out the hands of responsible, law abiding citizens.