Equipment Break-in: Fact or Fiction

I am running a Sony SACD player at the moment,the common response on this and similar Sony models is approx 400 hours burn in.
I'm keeping notes so I'll update you with my dillusions or solid facts when I get there-at 180 hours so far.
I know this is an emotional subject but why get upset,trust yourself either way.

Since I'm now about the 350 hour mark on my Sony SACD machine I thought I'd get back with MY findings.
I have had previously felt that I had experienced components breaking in without really analysing it.
This time I took notes and more importantly in my opinion did not listen to SACD outwith about 4 sessions over the break in period.
This meant I hadn't the chance to get used to the SACD sound.
I have to say I didn't find what others have,the gradual change wasn't there,at 250 hours I could hear no real difference from my intial listening.
Nearer the 300 hour mark I felt perhaps there was a bit more weight and maybe focus but I would need to say it was marginal,if so it hasn't changed since.
I don't think this proves or disproves anything but I was surprised because obviously more knowledgeable and experienced audiophilles here and elsewhere have commented on Sony break in.
I have to say now I have doubts about break in but continue to keep an open mind.
I'll continue to monitor my unit and report back if anything changes...............

Jayarr-I did that.
It doesn't prove anything except to me!
Which doesn't make other findings wrong.
Why can't people have confidence in their own findings and live and let live?
It's a simple solution.

Twl-I respect your stance and the fact you've heard break-in sound worsen over a period before settling to an improved sonic performance.
However that doesn't answer Seandtaylor's very simple but valid point.
That being why do very few folk (I have never heard of an example) report that equipment sounds inferior after break-in?
It is an interesting point.