ABCP is Val's vision for fashion headphones, not a type of plastic. The plastic breaking because of screws being too tight is nothing new in a product. The only thing that is a little troublesome is that the design appears to be this picky about it (which is still not a big deal since we are talking about a sub 1% reported number so far). Usually there is plenty of extra support and small enough screws that you have lots of slack in the screw torque. It appears as though this may not be the case on our first run units, or the air screwdrivers that they most likely use were set to too high of a torque, which I have seen on numerous early production product runs.
I'm pretty sure that was a joke. :P
But yeah, they had this problem with the first run of LPs. I hope they at least fixed this before the mass production of the M-100.