Absolute top tier DAC for standard res Redbook CD

I personally have only had 1 piece of equipment that I heard break in. Oddly enough it was a Roland Capri. I don't know how many hours it had on it but it was almost new. I had it about a month and pretty much hated it from the beginning. Then one day I was listening with the volume up a bit and boom, the right channel just changed in tone and one second after that the left channel changed. A veil had been lifted and the harshness on the top end went away. It was like night and day and it changed enough that I kept it for a couple of years before I moved on. I didn't believe in break in before that and have not heard a change like that again. My guess is that it was the capacitors burning in at that moment but I don't claim to know. Other than that I'm with Grannyring, I think more likely it's us who changes and we just simply get used to a different sound of a new component after a certain amount of time. I also believe for me anyway the sound changes from day to day or hour to hour depending on me, not the gear. I mean what's more likely, the equipment is changing or the life form that's listening to it?