The discussion is veering towards the absurd. Are people seriously arguing that they can accurately compare the changes in the sound of high quality systems when separated by hundreds of hours of actual listening time? It can't be done. Memory is not that reliable. If a component takes 400 hours to fully settle in, that translates to 2 or 3 calendar months (assuming 3 or 4 hours/day of listening). There are too many variables involved for any reliable comparative conclusions to be drawn over such a time span.
Burn in question and evaluation before burn in
We all experienced sound transformation before and after a new equipment or cable is burned in, however, I am wondering if there is a general rule as to which direction any burn in would be heading? Specifically, I am interested to know would sound generally go smoother/darker or brighter/more transparent after burn in? I am thinking if there is such a rule, it would be valuable to know for evaluating products.