You have a right to your opinion and I respect that, but anecdotal, unquantified personal testimony can not discredit scientific fact which overwhelmingly proves that burn in does not exist (at least past a VERY minimal break in point which is a couple of hours at the absolute most and more like a few seconds). I will not argue this for it is like arguing whether or not gravity or evolution are fact. I only mentioned my position on burn in so no one would ask me if I was burning these in or not, not to start anything.
This is the only possible way older headphones will sound different to new. Even then it is fairly insignificant. (Yes I've heard both new and old cans of the same models with pads broken in or not, switched on them and blind).
Trust me, I thought the AKG 702's were clear too until I heard these!
I did listen at the same volume level, both through my AV 123 X Head amp which has two headphone outs and my Matrix M Stage and Cowon D2 set at the same volume. With the latter gear it takes a bit of time to switch cans, but not more than 20 seconds at the most. The 702's were much quieter at the same volumes.
I agree the 702's have enough bass as well. The 940's have more though imo and it is also tighter and more articulate. This is nice, although I was satisfied with the 702's bass. The 940's are more speaker like to me than the 702's as well because, although the sound stage isn't as wide, they are simply the more refined and sophisticated can imo. I also have very neutral "hi-fi" monitors (and have heard dozens more) and the 940's sound more like them than any other can I've heard. Again, they have more of a refined and sophisticated sound like "hi-fi" monitors than the 702's.
I'd say detail head!
So I've been listening to these, about 20 hours now I guess, and still really enjoying them. No major flaw has appeared in that time, but nor have they been sounding better to me since when I first listened to them. In fact, a few minor flaws have become more noticeable the more I get used to these cans. These would be that there is a slight resonance that can cause these cans to sound slightly chesty. Probably due to the closed design. Also the treble, while not harsh, can be a bit sheeny or sharp. Finally these are slightly dry or crisp. But these are minor flaws and not fatal. These also are dependent on the source material: these are revealing cans, even more than my 702's, so well recorded material will sound great while lesser produced material will sound worse than with more forgiving phones. This is the blessing and curse of all "hi-fi" nuetral/resolving/transparent gear of course.
The overall sound is one of clarity and detail yet balance and composure with good PRaT. I can't say I've heard more micro detail than ever before through these cans, but that's probably because I have and have heard very resolving speakers. They certainly are the most detailed headphones I've ever heard and thus accentuate those nuances and subtleties and background sounds more than others. I can hear almost all of these details in the 702's for instance, but they are harder to hear, they don't come out as much as with the 940's. But again, this detail is still not overly distracting from the main flow of the music, no it just adds to it and makes you appreciate the little flourishes artists put into their material, flourishes that are missed or at least not as brought out with less resolving gear. I am a lover of drums for instance (Rush is my favorite band) and the cymbal work these cans detail is phenomenal, but again not distracting. Bass is also very articulate and textured which is also great as I am a lover of bass guitar (again, Rush lol). Clarity, balance, and neutrality reigns on all levels and with all material I've thrown at these, from classical to metal, synth pop to singer/songwriter.
In more comparison to the 702's I found the AKG's to be darker, hollower, more distant, duller...yes really! The 940's are better balanced, more forward, have more detail, are more refined, with better, deeper, even richer bass. In my mind the 940's are clearly superior, though the 702's are still a good can.
I'm not afraid to add that while listening to the 940's I lost count of how many "wows" and "omg's" I uttered, as well chills I experienced in the midst of summer. Impressive!
Very happy with these cans!
Btw, they sound fine straight out of my D2 or with my FiiO E5 amp.