I will definitely agree with you there. My brother has invested a bit of money in headphones. He has the Senn 580 with a custom cable and a nice headphone amp. When I compared the built-in amp on his Sony SACD changer to the the dedicated headphone amp, the difference was incredible.

The strange thing was that the company he bought the cable from recommended breaking it in for about 24 hours. He left them playing at a relatively high volume all day. He said it made a difference. Who knows for sure....