SimAudio's components seem to take a long time to burn in. This was detailed in a review of the Magnum Dynalab 208 Receiver in Stereophile (Jan. 2001). SimAudio designed both the pre and power amp section for the MD208. The reviewer felt the sound was changing and not that great. Here's a snippet of the review. SimAudio's designer himself, Vince Stables, speaks to it himself. If you are going to believe someone, believe the guy who designed it and is most familiar with it.
from Stereophile's Review.....
"I'm glad I didn't, but for a while I experienced the symptoms of aural indigestion: amorphous bass focus, limited bass extension, incoherent soundstaging, a lack of high-end extension, poor low-level resolution, and, most notably, a limited volume range. There seemed to be an optimal volume setting at which the MD 208 evinced a realistic, coherent tonal balance and dynamic range; below that, the presentation lacked presence, body, and tonal coherence; above it, the tonal balance seemed to go out of kilter, as everything seemed a touch too loud and glary.
Vince Stables of Simaudio concurred, and seemed to be making a mental check mark next to each symptom as I detailed them over the phone. "Yeah, it takes a long time because there's a lot of Teflon used on the internal wiring in the preamp stage, those 4oz copper tracings on the PC board take forever to burn in, and you hear it all because there's no filter caps acting as sonic Band-Aids, and no corrective feedback save at the output stage. So it's much more revealing of nuances in the burn-in process as things charge up; eg, transformers, the power-supply section. And it doesn't harmonically sound right—it sounds sort of outside the music. The soundstage starts off very small and it doesn't permit a lot of microdynamic detail. It's almost like it's one step behind the speaker. If you turn the volume up, you won't be able to play as loud because it sounds out of sync from the music. And then, after about a month or a month and a half, as it warms up, it starts to jive and everything becomes more cohesive."
For those users who have never heard an amp change sound over time from new to burned in......some can hear it and some don't. But please don't tell us who have heard it though, that it doesn't happen.