Burn-in and directionality are untested and unproven concepts that contradict the engineering and scientific concepts related to sound. Many people believe in this nonetheless, perhaps because they experienced this. But even here, how do you know if you just get used to the sound of the cables, so they sound better? It’s a subjective thing by definition.
I did did my own test, using Nordost Quattro Fil XLR cable’s. I had two identical interconnects, and I put one aside and used the other for six months. Then I compared them and didn’t hear any difference.