Terozzzz
100+ Head-Fier
On that topic, I find that the 28 likes a bit of warm-up time as well. I typically turn mine on 10-15 minutes before listening, because it doesn't sound quite as good cold. It's a small thing, but it helps.
I haven't noticed any break-in or change in sound over the past year, but I haven't listened for it either. Audio-gd burns them in for 100 hours before shipping, so I figured it's more or less done out of the box.
Currawong (Youtube reviewer) said that he likes to warm up it for 4 hrs or even more