Bull...
I've had my Q701's for a week now, they have over 120 hours of burn in now, since when I'm not using them I'm burning them in (even though I don't believe in it, I still am open minded to the possibility of it being real
), and I really don't notice any difference in sound, they sounded great out of the box. The only difference are the ear pads which got softer (they're really hard out of the box, didn't expect that) and they fit nicer to my head, which creates a better seal and makes the sound a bit fuller, like when you wear headphones and press them against your head, you notice the sound changing a bit. How do I know that its the earpads that changed the sound? Because when I first put the headphones on there were gaps on a few spots between the pads and my head so big that I could put a finger inside, like under the ear behind the jaw line for example...now those gaps are gone and ear pads have formed to the shape of my head. Now there might be some tiny measurable changes in sound, but its not like the extreme over exaggerations would suggest...people hearing a "huge" difference in sound after X hours is more of a placebo effect and ears getting used to the sound.