The first 100 hours don't bring it significantly closer to end of life. Most solid state components, if they are going to fail, do so in the first hours of use. It's the same with RAM, CPUs, etc. All of that stuff is tested, i.e. burned in, like that.
Whether or not sound changes as you test a DSP is secondary. I've worked for a couple of large semiconductor companies, and this kind of testing is part of the process. Not just for complex systems, but for individual components. By the time you hear your new DAC, it's had power running through it for a while. Every man wants to feel like he's the first in line, but no one really wants to deal with something inexperienced. Trust me.
True, 100 hours of use are insignificant relative to a 20 year warranty.
Not trying to argue with you, just saying, I agree, the concept of failure within the first hours of use has been proven by various reliability studies.