[Tyll Hertsens]

I'll add that there's a bit of a moving target here: Your Brain.

It's a very power adaptive computer, so to speak. It's used to perceiving in one way, when you present it with more information (better audio resolution in this case) it takes a while for your head to figure out what to do with the new information before it can develop a more complex experience.

I suggest what people perceive as equipment break-in is likely more often their brain breaking itself in on new information.