A friend of mine tried to record this, he had a whole set p with a DAT recorder, a few mikes and a brand new stereo system. The microphones were attached to the ceiling in his room, so that they could not be moved in whatever way. he recorded the same piece of music once every third day, while the stereo system was "breaking in". His ears convinced him that over the course of a month things changed, got smoother, more bass, more defined treble. His recordings showed him that there indeed was a change in sound, between the first and second recording. After that nothing happened that the microphones were able to pick up.
So it is the brain getting used to the sound, not the sound setting.