- 13,341 Posts. Joined 9/2004
- Location: San Jose CA
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It depends on the material in question. I had a set of headphones with really crappy spongy material in them and I replaced them with a set of earpads made from walmart imitation leather and a cut up carwash sponge and it really was night and day, far greater difference than any kind of driver/capacitor/wire burn in would be capable of. Think about it, most earpads use foam, which can absorb a lot of sound, along with some kind of fabricy cover, if the two materials aren't paired together properly it can absorb immense amounts of the sound coming from the driver, or reflect it directly into your ear.