I listened carefully and found very little benefit in break-in. I thought the SQ improved nominally over the course of 50-100 hours, but the difference was so subtle that I can’t swear that confirmation error wasn’t at play. A T+A engineer confirmed my observations, stating that break-in was not particularly critical for any of its DAC offerings.
@cundare2 As with the other participants in this thread, I appreciate your comments and experience. Hopefully, others considering similar possible changes to their stereo system will find value from both of our experiences toward their evaluations. I almost returned the DAC200 to the dealer and even informed him of my initial decision. Fortunately, he was very patient as I changed my mind and pursued additional testing.
I still have additional work to do in understanding the DAC200’s characteristics and capabilities. But I’m no longer beating myself up whether or not to complete the purchase. For now, I’m pulling out CDs from my collection and enjoying them.
Shout out for the engineers at T+A. They were very responsive to my questions.

