The problem with spirited 'differences in professional opinion' like these is they become based more on 'religion' as opposed to fact. Perhaps the designer of the Imod can explain in more detail how and why capacitor "break-in" has any effect on a lowly audio signal and the related performance of their product. I've yet to see any reasonable explanation as to how this might occur - I'm sure these are talented and knowledgeable folks designing this equipment. I studied engineering in college (U. of Illinois) and took several EE classes so I'm definitely not 'ignorant' and I'm sure I could contribute some enlightening theory to the discussion. 
Hi elcaptain88,
I have not make any effort in researching capacitor break-in. I don't have the equipment and time to do so, although it is an interesting topic. However, this is not a topic that hasn't been discussed and debated for years. If you search AudioAsylum forums (and other forums), you'll find plenty of heated discussion (and a few "witch-burnings" here and there

) about capacitor break-in, along with the break-in of other electronics such as Cd players, amplifiers (tubes and SS), speakers, and even cables. This topic is certainly NOT unique to the iMod and black gate capacitors, as I am sure you are aware of.
All I can say is that I have modded (and listened to) MANY of iPods using these Black Gate NX-Hi-Q capacitors. I am very aware of what I am hearing, and I do hear what I perceive to be noticeable changes in the sound in the first ~ 100 hours of use, and even more after the next 200 hours of use. I would say that just about all of my iMod customers have experienced the same thing (a change in the sound with time) and I get emials all the time from very happy iMod customers who go from liking the improvement that the iMod makes over the stock unit, to really loving the sound even more after they put the hours on it... selling off more expensive gear like dedicated transports and external dacs.
On a side note, here is the link to Black Gate caps:
http://www.blackgate.jp/english.htmThe only thing that 'breaks-in' is the space between your ears; you get used to the new sound after listening to it over 200+ hours.
I've had iMod customers who listen for a while when they receive their units (no break-in time) to become familiar with it, and then let the unit run on repeat mode for days (connected to a load) and then listen and report changes. Their ears didn't have the time to get used to the new sound.
I've done similar tests with a Signature 30 amplifier that has a few hundred hours of use on it, vs. a brand new one that I am testing for the first time. I can clearly hear a difference between them.
I am not forcing anyone to purchase Red Wine Audio products, nor am I forcing them to believe what I and others hear. YOU need to be the one who listens for yourself. As they say, hearing is believing.
If you don't hear these changes for yourself, I suppose you can either:A) Not believe in the burn-in process of audio equipment. While others claim that they do hear changes, YOU do not and therefore do not believe it. You trust your ears, period. This is fine.
B) Do the same as A above, but make an effort to debate with others that "they are just getting used to the sound," "it is all in their heads," "religion," etc. etc. etc. In some cases, these debates will get out of hand, people will be attacked and burned at the stake, threads will be locked. I hope this doesn't happen here!

Again this is nothing new. To some, if they can't hear it for themselves, then they must make an effort to make sure that others feel like they are crazy for what they are hearing.
If you DO hear these changes, but haven't taken measurements, can't find measurements, and don't have detailed data to prove what you are hearing, I suppose you can either:A) Believe in what you are hearing. You trust your ears, period. This is fine!
B) Do the same as A above, but make an effort to debate with others that can't hear what you are hearing. In some cases, these debates will get out of hand, people will be attacked and burned at the stake, threads will be locked. I hope this doesn't happen here!

Again this is nothing new. To some, if they CAN hear changes in the sound, then these people must make an effort to make sure that others feel like they are crazy for what they are NOT hearing.

'Nuff said!

Now, the Imod still charges in the same manner as the ipod right, through the dock connection?
Hi gooberdude,
All functionality of the iPod remains the same, except for the following"
1) No more line-out from the dock connector
2) No more headphone output. The headphone output jack becomes a line out jack with a fixed 1Vrms output
Regarding battery time, it is not changed. Well, it *might* be a tad bit better because I remove an op-amp, but these only draw small milliamps, so I'm not sure how much difference it makes. I have not tested this or making any claims of longer battery life.
Sure, you need to introduce a volume control (because with ordinary phones the output is still too loud) but your music is available when travelling. I bought a Koss in line volume control (about $10) which has way too much wire, but gets the job done.
Hi Jampot,
The line out of the iMod prefers to see a load that is > 5,000 ohm (5k). Headphones are usually somewhere in the 20 to 120 ohm range, which is a lot lower than most line-outs like to drive. When adding an in-line attenuator, that will raise the impedance, but this will change with the volume setting. I can see it working, but it might not work as well as using a dedicated headphone amp.
I have tried it with a pair of Philips SBC HP430s that I picked up from Best Buy and it works very well! These are efficient headphones (106dB ?) and really nice for the low cost!
GD, did you see the post about the show (montreal '05 I think) when Vinnie and Louis had vinyl in the room, let the cartridge track a record but played music off the iMod - Visitors are reported to have commented about how good the vinyl sounded
May be an 'apocryphal' story but I like it
This is
TRUE and it happened more than one time. I wish you were there in person to witness this! Comments like "you see, digital can never sound like that!" and "its nice to hear a room with vinyl playing instead of that nasty digital sound" were made more often than you think. It is as if once people saw the record playing, everything sounds smoother and more analogue like.
We also did something similar at VTV 2006 in NJ. This time, we recorded from Vinyl to the Olive music server's hard drive. Now when playing back from the Olive, you could hear the pops in the recording and you really thought you were listening to Vinyl.

Similar comments were made.
Thanks for all your posts,
Vinnie