I've never been a believer in burn-in myself beyond perhaps the membranes loosening up a bit but that shouldn't take more than a few minutes. Pad softening however has a noticeable effect as it changes the distance and angle the drivers face your ears.
Just put on music and enjoy.
They sound bloody harsh lol
I had the dac-100 hooked to my pc via USB with medeamonkey (first time usingnit) handling the tunes and the gain seemed weird I could turn the dac volume all the way up and there was a bit of static and other electronic noise after a min or two of listening this is my first pc in 10 years and I only sold my MBA to get this workstation for freelancing.
The other problem is the only CD player I have doesn't do optical or spdif out so I guess I need to buy a CD player w/ digital out :/