Yes I think there is a break in time for most equipment, IC and powercords. It varies however, I think on average around 50 hrs is sufficient enough but some IC and PCs can be more. Is it HUGE usually not but noticeable in my opinion to trained ears. For example one night I was listening for a couple of hours and all of the sudden my system sounded smoother and more open. It was weird but it was like "poof" the sound was much better. I don't think it was the bourbon lol. I don't remember what it was off the top of my head but I'm pretty sure it was a IC.
Wolf brings up a very good point. Turn it on and let it play. Try not to judge too harshly at 1st because of the break in time but in my opinion the overall flavor or tone of the new component is immediately noticeable. Yes you can let it break in longer but the overall characteristics won't change that much. Just my 2 cents :)
