Call Esoteric in USA, tell them you just purchased a K-01, ask them if the would send you a copy of their break-in CD. Set the K-01 to the cd setting you like best and play the break-in cd on repeat disc for at least 500 hours nonstop at very low volume (or any volume you want). I have been informed by Esoteric that every setting would require a break-in of at least 500 hours (including SACD, various filters and upsampling settings). For SACD break in, use an SACD with great dynamics. I have read that break in requires continuous play (ie: not turning off the machine) of at least 500 hours, not cummulative start and stop. I do not know if there is a scientific basis to the need for continuous play, it may be nothing more than opinion of a self proclaimed expert that has been perpetuated.
Despite what Esoteric and many others have said about the improvement with break in, I think the K-01 sounds great right out of the box, once it is warmed up. I think any improvement with break in is subtle.
Enjoy!