Let's stipulate to burn-in for a moment, my question is why put a product out into the market that's going to sound sub-par out of the box? Given the possible negative consumer reaction, even with "disclosure", you would think that the manufacturer would just do the burn in themselves, especially given the component's high price and the small footprint that the DAC would occupy while burning in on their factory shelf. It seems to me that this is the kind of thing that gives the high end audio industry its flaky reputation.