That is equivalent to an Internet meme, our usual response is "if you ar serious with this, you lost the game already".
I am not saying warming up is non-existing, I frequently feel the second song (~5 mins.) is more invoving than the first song with my N8ii. I am not sure if the DAP was warming up or I was warming up (i.e., gradually putting everything behind and able to focus on the music). Do I care the player sound better at 30 minutes when compare to 25 minutes? I don't, so I can't falsify the the joke either, but 30 minutes warm up time is about "right" when I was using Class A amplifier on speaker system, probably where the meme comes from.