I did a test of .wav cabinets in IR loader in DAW versus same .wav cabinets converted with Cab Maker to .kipr format.
I converted three .wav -format cabinets into .kipr format and used Logic X's Match EQ to take a closer look what are the differences.
On the first track I played a riff from a looper in front of KPA, with Kemper's cab on.
On the second track I disabled the Kemper's cab, and then loaded the original .wav -format cab into Two Notes WoS III. And played the same riff from the looper in front of KPA.
The results are kind of all over the place but this confirms what I was hearing: Cab Maker does change the EQ -curve of the cab. The lower frequencies are the ones differ the most.
The .wav format impulse responses that I used were: Ownhammer Marshall V30, SinMix Mesa57 and my own IR of the Palmer PDI09.