I think within the audiophile community the phenomenon of break in time has been exaggerated too much. Technically there exists a "break in time". This is a phenomenon that has been associated with electro-mechanical transducers, like moving coil loudspeaker drivers, phono cartridges and microphones. In audio electronics and cables there shouldn't be a need for break in. And if there is such a phenomenon with audio electronics and cables, I don't believe it is so dramatic that it will give a "day and night" difference. This would be "magic" and the longer I'm into high-end audio the less magic remains. Electronics and cables should sound good from the very beginning (or sound bad). If you have not a very good sounding unit, don't expect to get very good sound after let's say 100 + more hours of break in time. Of course the majority of you will not agree with this!
Chris
Chris