Can a component after complete breaking reverse ?

Facts??? How absurd!
Sorry, I couldn't resist. Sometimes I'm too literal.

Cables do lose something when moved or not used much. Some cables use a grounding type that needs to settle in after moving. Putting a CD on in repeat when you're not otherwise listening to your system will keep cables formed properly. There are some CD's with tracks for this particular purpose such as the Sterophile Break-in CD.

Break in is an urban legend.

I love your question - can a broken component become unbroken. Only audiophiles even know what is being asked. Normal people wold say it breaks the conservation of energy principle.

In the realm of the audiophile this is one of those some people hear the effect and other do not type questions. I vote YES, it can happen. It may not be break-in, but most components require a certain amount of time after being turned on to reach thermal equilibrium and optimal audio performance. Also any time you attach or disconnect a cable the sound can change.