flymetothemoon
Headphoneus Supremus
Have to agree with this - the optimal/normal sound should really be heard a few seconds after you power it on the first time. Everything inside is a component which functions optimally straight out of the factory, and from there they simply either work/fail (ICs) or very slowly drift out of spec and fail (caps, rarely resistors). Leaving a DAP running for 400 hours trying to burn it in is simply giving it 400 hours less usable lifetime. It's not like speakers which have moving parts that do free up a bit after use.
Also, the battery has its life too and 400 hours without listening is a big waste. Of course, for now, we never know how long the 240 battery will last and I'm listening to my 240 during workdays and needs recharge every night.