I agree with you about that, what I am saying is this: if you listen to something once, then you stop for a bit and time passes, then you go back to it it may sound better because you have no other reference point at that moment in time.
If I listen to one thing and then, after a long while, I listen to something else, I agree totally that your memory cannot really help in comparing one to the other.
if, on the other hand, you compare two headphones at the same time and at that time you realise that one is better than the other (or you prefer it, whatever) you will not likely forget this over time.
Spritzer posted a comparison between two headphones which at the time he compared them together made him choose the O2s over the 007 mk2s. He may not remember why one sounded better (although he does) but he remembered which he prefered.
I'm saying that this is reasonable use of memory.
Do I make sense or am I just spouting off again?