Based on my experience with 2 different pairs of Elrog ER 300bs, break-in is fairly rapid. In my system they were indeed excellent brand new. I'd say 50 hours and they're pretty much burned in. Joe(Snowpro) yes, as excellent as the Takatsuki sounds, the Elrog is fuller and has superior harmonic and tonal richness. The preference could certainly vary I imagine in a different amplifier/system.
Charles,
Charles,