Burn/break in is not a myth, for instance capacitors take time to form, this alone may account for much of what we hear during burn in. Many other parts may also benefit from on/off cycling and burn in. Just because science and measurement protocols haven't yet established a means to test for burn in doesn't mean it doesn't exist. To believe that is simply not how quality scientific inquiry works. Statements as to mass delusion in the minds of those who hear burn in are simply short cuts in order to convince oneself this phenomena doesn't exist. Also, based on long observation, not everyone pleased at the end of burn in, components continue to be sold and replaced.
In the end burn in is and should be a moot point, eventually the component or part will be fully burned in and a final evaluation is arrived at.

