i utilize the stereophile "test tone and break-in" cd in my system. care must be taken, of course, with the volume as too much will cause damage.

as for 100 hours of break-in, i don't know about that. any new component, regardless of what it is, will sound a little rough around the edges when played for the first time. i would also suggest either playing fm (either tuned into a station or tuned between stations where you have only white noise) continuously for a couple of days or toss in a cd and hit the "repeat" button and let it go for a couple of days.

likewise, with my turntables (i own five)....whichever one i may be using at the time -- once a year or so is put through the wringer with the cardas test tone lp or the telarc omnidisc lp.