The thing about bass and drums with PA amplified bands is that part of the spectrum is often over-emphasized by the PA system, the mix EQ or a combination of the two, and is sometimes aggravated by the room acoustics. In moderate amounts that emphasis is enjoyable. But so often it's either simply too much or just tends to muddy up the rest of the recording. In that situation, mics with a downward sloping low-frequency response can help compensate by having a response curve that resembles something of an inverse of that response. Sometimes that inverse curve works well for fixing the problem, sometimes it doesn't, but in general it often works to clean things up. Consider a flat measurement mic used for recording a subwoofer-heavy band in an overly reverberant bar mixed for the sensation of chest slam feel. In that situation the raw recording may well sound dull and bloated, but it would be 'accurate'.
By contrast I find that recordings of acoustic music in good rooms often benefit from boosting the bottom somewhat, even when using pressure omnis which remain flat to the bottom octave regardless of distance. It may not be technically accurate to do that, but it sounds good in moderation, doesn't clutter things up with bloat, and often increases the nice long-reverberant ambient immerseve feel of acoustic music recordings made in good sounding rooms. One aspect that makes halls for acoustic music 'good sounding' is longer reverberant times at low frequencies and shorter reverberant times as the frequency increases. It's sort of the same thing and acoustically reinforces the bottom and heft of the music. It also makes those rooms more difficult to use for music with PA amplified bass and drums, which do better when the reverb-time at low-frequencies is shorter.
