High End Audio CD Player 100Hrs. Till it`s peak?


I have come across certain CD Player reviews stating that from box the system takes about 100-200Hrs. of playing time to produce high quality audio! Why such a lengthy time period?

Question @ People who own such equipment! whats the life span for such a high-end system including it`s DAC 24bit? Will the high performance audio quality deteriorate over time?.

Is there a way of recording the upsampled audio produced by the DAC 24bit CD Player? and if so can the recorded audio of 24bit 192khz-364khz be played on a standard system and still produce that wonderful sound?

Allot of questions ;) Help will be appreciated.
rootsdub
[It's debatable whether the electronics or the human is "breaking in"./]

I agree.
I don't dispute that certain components need break in which can result in a change to their sound.
I wonder however, how often one is hearing a change, as opposed to simply becoming familiar with that sound.

I once knew a fellow that bought new cars every year or two. He would complain that it often took the cars too long to "get used to him". He was serious.
Post removed 
Re your first question, there are numerous interesting threads here under "burn in" or "break in," such as this one:

http://forum.audiogon.com/cgi-bin/fr.pl?aamps&1173351750&read&keyw&zzbreak+in