Anybody who has ever modified or built equipment, while taking the time to carefully and critically listen to how various part choices contribute to the sound, knows quite clearly that parts change in sound over time. Let’s take for example one part used in equipment - capacitors. It becomes completely obvious to the listener that cares that these capacitors change in sound over time. This is rather obvious. Burn in does not always cause a part to sound subjectively better to the listener or builder. I have used capacitors that ended up sounding A bit too tipped up in the presence area for me to enjoy long-term after burn in. When building cables, modifying gear or building gear I always wait for burn in before seriously evaluating the finished product. Doing it any other way is folly.
Obviously, the gear we all enjoy contains many more parts that also require burn in beyond capacitors. Folks, even the vacuum tubes in your tube gear is known to sound different from hour one to hour 60. Of course burn in is real. I can hardly think of anything in this world more real. The only way one could ever know this for themselves is if hey were to give it the due diligence required to hear the sound differences. It requires a discerning ear as well as the passion to actually give it your sincere time and attention. Not everyone cares equally about such distinctions in sound quality.

