Danneq
Headphoneus Supremus
Concerning apparent headphone burn in, I'm on the fence but leaning towards physcoacoustics (and actually agreeing with xnor!
)
Out of all the headphones I have owned, admittedly not top tier, only my AKG K420 have appeared to change their sound signature. At first the treble was overwhelming with my Cowon S9, so much that I could not use them together. After 40 or so hours of using them with my other DAP:s they worked much better together with the S9. However the headphones might not have changed themselves, but instead my ears have gotten used to them. Okay, tweaking the EQ might have helped a bit too...
My not very scientific (nor 100% serious) conclusion is that EQ changes the sound of headphones more than apparent burn in.
Out of all the headphones I have owned, admittedly not top tier, only my AKG K420 have appeared to change their sound signature. At first the treble was overwhelming with my Cowon S9, so much that I could not use them together. After 40 or so hours of using them with my other DAP:s they worked much better together with the S9. However the headphones might not have changed themselves, but instead my ears have gotten used to them. Okay, tweaking the EQ might have helped a bit too...
My not very scientific (nor 100% serious) conclusion is that EQ changes the sound of headphones more than apparent burn in.