@larsman I had some Grado RS2e, liked them, listened to them a bunch, so they were broken in. Then got some Dan Clark Ether 2 listened to them a bunch. Then went back to the broken-in Grado, and they sounded horrible to me.
Clear case of psychoacoustics and habituation. Very real.
For mechanical items there *may* be some break-in (speakers, carts, cans). But electronics, fat chance. Easy test. Get two identical electronic components, break one in, leave the other untouched. Then do blind A-B comparison and see whether you can reliably distinguish the two. Say 8 out of 10 or whatever number of tries you want. Simple chi-square test with 50/50 being the null hypothesis (no discernible difference). Good luck!
Also, long-term auditory memory is infamously poor. I think Amir cited some papers on that. Would have to dig them out. Short-term quick switches are much more likely to pick out differences.

