You must let the 105 run for at least 2-3 weeks before it will sound its best. Out of the box, you will get a somewhat thin and grainy closed down sound. This was true for the 95 as well. I had two stock 95s here at the same time, one brand new and one that had 200 plus hours. The burned in one sounded much better.
I had an Eastern Electric DAC here that also uses the ES9018 DAC and the thing sounds wonderful.....better than a stock 95 and I bet better than stock 105. It uses only one set of the outputs from the DAC. Shocked me when I noticed this. Maybe the paralleling thing really does not make much difference with this chip. Maybe depends on what kind of output stage you are using. We shall see.
I received my first 105 today and will give it a quick listen and then start the burn in process. I will run it on repeat and also ocasionally use the Tara Labs burn in disc with the output stage loaded with a low impedance resistor. I will let everyone know what I think of the sound when I have burned it in.
I just checked the voltage on the output op amp just before the output coupling caps. There is some DC voltage offset when the unit is powering up and some when powering down. All this is stopped by the coupling caps. The voltage offset is never more than one and a half volts but if you had your volume control way up or were using the unit directly into an amp with the digital volume control and your amp was on and you turned it on.....not good. So, for most people, they will want to keep the stock coupling cap (a very good Elna Silmic cap). Of course, this opens the way for better coupling caps to be used. In some systems, you could get away with not having the coupling cap. After the unit settles there is less than 15 mv offset. The stock electrolytic coupling cap will take a while to really sound good.
While I am not denying that burn-in has an effect, with all of my solid state devices, I have found that the first 10 hours is where all the change really happens, and after that, if it does change, its very slight and very gradual. I had actually run-in the 105 for over 15 hours before I actually listened to anything on it Nothing sounded thin or grainy to my ears.I believe that what I noted regarding the 105 having a slightly brighter and more detailed presentation, is a characteristic difference rather than something that will disappear with burn-in.