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?
It's debatable whether the electronics or the human is "breaking in". There's more substance to the idea that electronics will sound their best after reaching their operating temperature -- usually about an hour.
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?.
There's nothing special about "high-end" solid state devices. They can perform perfectly for many many years. However, the mechanical disc drive will likely fail long before the solid state devices. No, the sound quality does not degrade 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?
Of course you can record the analog output from a digital source. But, I suspect you mean capturing the over/up-sampled digital bit stream. I don't know of any device doing that. Remember that standard CD is 44,100 16-bit samples per second.