"What I do know is that during the course of these measurements some things changed. While the data showed only very small differences, the data was clearly above the noise, and a general trend observable. The data also showed a discontinuity around the 20 hour mark in both the FR and THD data. While, it seems to me, much of the change observed could easily be due to movement, especially in the frequencies above 5kHz, some changes seem more likely due to break-in. In particular, the changes in frequency response around the fundamental resonance of the driver at 80Hz, and in %THD+noise at the same frequency and at around 40Hz."
http://www.innerfidelity.com/content/evidence-headphone-brea...