Who stands to gain here? The manufacturer who sells audio equipment to turn a profit, or the people posting in this thread?
You're starting with the premise -- that is, the assumption -- that the manufacturer is dishonest. I question that assumption. In any case, they already knew who I was and knew that I purchased the amp at least two months ago. Thus, I couldn't have returned it. They didn't stand to make a nickel. In any case, I don't believe in break-in because they told me it was real; I believe in it because I heard it with my own ears. You guys on this thread are full of theory, but seem to have relatively little experience compared with the audiophiles. I certainly don't consider myself an audiophile (this is only my second headphone amp), but it seems to me that audiophiles are the ones actually out there buying and testing all the products. They are the ones spending the money, bringing all that new equipment home, and actually using it. That is, they are the ones with the actual experience, and plenty of it. If audiophiles believe that you have to let a particular piece of equipment (a speaker, an amp) break-in, it's because they are the ones who have actually purchased and used a great many amps and speakers. Practically every review I have read -- even by established and well regarded audio experts -- begins with a statement about how they let the amp and/or headphone break in first. Not all equipment will have to break in, and, even for the stuff that does need to be broken in, it will be more dramatic with some than with others. For intance, I hardly noticed the break-in of my other amp. But with the Lehmann it was dramatic. Meanwhile, it's usually (though not always) the people with little to no experience of brand-new equipment who think they know what they are talking about.