We all experienced sound transformation before and after a new equipment or cable is burned in
Your question is excellent - I see absolutely no reason to assume that gear should be better with burn in. Why can't it get worse too? How do you know when it should finally sound good or correct?
I tend to avoid the type of gear that changes audibly. Manufacturers can design gear to be dramatically less affected by burn-in by simply designing it in such a way that it less sensitive to the things that do drift with use (capacitors, driver compliance for example).