Guidocorona,
The break-in issue of electronics in hi fi equipment is an interesting topic. Although everyone seems to feel that break in of cables/electronics is important and results in improved sound. Most recomendations (if not all) are based on theory, not documented scientific experimentation. The results are subjective. My K-01 is fully broken-in. Does it sound better today than it did the day I bought it (once it warmed up)? I have no idea. The audible improvement, if any is subtle. I would need to do a direct A-B comparison of a broken-in unit to a non broken-in unit to detect a difference. The improvement is not dramatic and not easily detected IMHO. I am not saying breaking in equipment does not improve the sound. I am just saying, to my ears, the improvement (if there is an improvement) is subtle, On the other hand, when I upgraded my player from the X-01 D2 to the K-01, the improvement was easily detected, no A-B comaparison was required to detect and describe the improvement in sound, it was quite dramatic.
I also received an email from the retailer (audiofeil) with the same recommendation. I appreciate his help. I have heard from other's that break-in must be continuous. But, maybe Audiofeil is correct. Who knows the REAL answer? Probably no one, it is all based on theory, conjecture, opinion. I suggest that you call Esoteric, USA, and ask them directly for their recommended break-in protocol. Please let us know what they say.
By the way, I did speak with Mark at Esoteric a few times (I can't remember his last name) when I bought the unit, he sent me the break in cd, no charge. I can't remember any specifics on break-in other than it needed at least 500 hours and each filter/setting needed to be done for 500 hours, as if starting over. My unit was one of the very first sold in the U.S (I think it was the second one). They were churning them out very slowly at that time.
The Esoteric K-01 is a phenomenal cd/sacd player. I know you will enjoy it tremendously.
The Esoteric break in CD, by the way, is actually made by Isotek, Esoteric just put their name on it.