As with most of this audio stuff, the hierarchy goes:
- Does it have an effect?
- Can you measure it?
- Can you hear it?
- Does it affect your enjoyment?
Many here believe, "everything matters," and it probably does, but not everything that has a physical effect can be discernably measured or heard and, even things that can be measured and heard may not meaningfully affect a listener's overall enjoyment of their system. System warm-up probably falls somewhere within that hierarchy but, even though I am sure my new tubed DAC sounds best with at least 30 minutes of warm up doesn't mean I don't enjoy the sound of it as soon as I turn it on. There should probably be another step in the hierarchy asking, "do you obsess over it?"

