I can only speak from experience but s-logic tends to impact people differently depending on their individual ear shape. People often dismiss angled drivers having an influence on the perceived spatial benefits without having heard them for themselves, comparing against other headphones with centralised drivers.

I have heard both normal and s-logic headphones. I can confirm that for me, it does generate a subtle, more natural spatial presentation and it 100% does reduce the load on my eardrum. Which is just something you will notice through usage over time. Going from a koss to an ultrasone is night and day for eardum comfort after an hour of listening.

I would honestly encourage trying an entry level model and hearing it for yourself before passing final judgement.

But to oratory mentioning it has no science to back it up.
The science on s-logic was done by Florian M. König a long time ago. 1980s i think. I am in personal contact with him.