There is - of course - something to be said for subjective listening, but it is also problematic, and subjective things aren't exactly repeatable like measurements are, and they are subject to the innate human biases we all have.
If you expect a new product to "sound worse until it is burned in" that is
exaclty what you will hear, whether or not it is actually true.
Then again on the flipside, if I expect there to be no difference, that is probably exactly what I will hear too.
That's one of the ways human bias works. It tends to confirm our expectations. And this gets worse the older we get. We tend to be more open to expectation defying experiences when we are younger.
The human brain is a crazy thing.
That's why we should take subjective listening assessments for what they are. Subjective. Take them with a grain of salt.
There is totally something to them. There is a reason Multibit DAC's sound pretty good despite usually measuring worse than delta-sigma, but subtle nuance and repeatable assessments are not really something once can expect from any subjective assessment, at least not unless A/B comparing immediately side by side, and even then, unless you are blinded, bias is in play.
We'd all be much better off if we stopped trusting our own eyes (or ears in this case) as absolute truth, in all aspects of our lives. Nothing could be further from the truth. Bias is real, and while we can never escape it, at least being cognizant of its existence can help us make.kore rational decisions and assessments in our lives.