Everyone seems to mention break in time for SACD players but I don't think I've read of anyone having there DVD-A players "broken in "...Any reason for that ?
People take time to get used to new tonal balances. Eventually they get used to the new sound. This is break-in.
Other people believe that electronics need to be broken in (well, the analog stages at least). Perhaps true, but not nearly as prevalent as with old-fashioned vacuum tube technology which actually needs warm-up time.
Anthony, excellent question. Many people say that one should break in the SACD and CD sections on Sony SACD players for 300-400 hours each. However, I have never heard anyone talk about specific break-in times for DVD-Audio players. Much of the talk of long break-in times for SACD players has appeared on Audio Asylum, which is heavily biased towards SACD. I have read very little about break-in times for DVD-Audio players there.
I have never experienced break-in on any of my components, be they CD, SACD, or DVD-Audio players. Jagan makes a compelling point about break-in (of solid-state components) being more of a psychoacoustic phenomenon than a physical one, though I don't really want to start a debate here.