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.
Re your first question, there are numerous interesting threads here under "burn in" or "break in," such as this one:

Post removed 
[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.