I might as well chime in on this one. Tubes burn-in, because they actually burn, that old anode/cathode thing you know. Wires and electronics are the same the last day as the first day. I can't hear any difference and know one yet has any rational scientific evidence to prove otherwise, IMHO. Electro-mechanical devises, like speakers and stylus may be a different story. I do think that materials used in the manufacturing of these types of products "loosen up". Just like buying a new pair of blue jeans that is stiffer than blue blazes, after wearing them a few times and washing them, they start to break-in. I think some speaker surrounds exibit this because I think I have experienced it once on a pair of Paradigm speakers.
Other than that, I am one of them prove it to me guys. I don't want to be a prick but I do live by this old motto: "If you stand for nothing, you'll fall for anything".
I'm going to go listen to my 50 year old AR turntable burn in some more. aa