Yes. Headphone burn-in is a real phenomenon.
I made a burn-in clip years ago that works with all headphones, regardless of their driver type/technology. WARNING - take off your headphones FIRST as this will not sound good! It uses each of the important types of noise (white noise, pink noise, etc.) these in turn influence the movement of the driver units completely by the end of the video.
No need to play 100+ hours. My condensed burn in-in clip places enough strain on the driver units to have them conform to the designers engineering standard.