I don't believe in burn in past a short initial stage (which is done at the factory most of the time). I believe we get used to the sound and not the other way around. All my equipment seems to get better but the more I listen the more I believe that it's just me getting used to it. It's like music, it takes a long time to really get some records, did those records require burn-in or is it your ears that finally got it? I believe in the latter. We are the observer, we are in charge.