To assert that the believers are just engaging in "magical thinking" is an insult. It implies that they are just weak minded individuals and their experience is not valid and they are just "hearing things".
This is a pretty good summation of the 'problem'. Since 'audiophile street cred' is based on hearing acuity - largely through demonstrating that you hear all these non-measurable things - it is seen as a dismissal or insult to suggest that they are not 'REAL' but rather psychological artifacts.
In my view, it is not an insult at all. In fact, there is very little personal about it. For the most part, it's basic human psychology and physiology, and something we're all subject to.
And yes, my view is partially if not largely derived from direct experience with my own 'fallability'. Hasn't 'everyone' spent an hour tweaking the EQ to fine-tune it only to discover that it's bypassed? Hasn't 'everyone' demo'd two components and gone back and forth - "I though that one was brighter. No, ,wait THAT one is brighter. No, wait....". Or for the DIY crowd evaluated a speaker xover change only to realize that one driver was wired in reverse polarity? Or even the 'biggie' - sat down for a listening session only to fail to get drawn into the music the way you did last week - is it because you're in a different state of mind, or is it because the power line must be contaminated?
And for the record, I don't believe that there is never anything behind these phenomenon any time ever. Simply that the entire question has grown into a self-sustaining mythology, and made it impossible to drive down to the reality. Let's face it - when the premise that these things are 'unmeasurable' is basically part of the belief system, it doesn't really leave much to discuss, does it? Middle ground has become virtually barren in most areas of debate, and sadly audio is no different.
As to the original question, I don't know that it makes much sense as it's phrased. If we believe that our peceptions change as we get used to the sound, then that type of evaluation period is somewhat built-in to the process. I refrain from making immediate judgements on anything other than broad character since I know they're suspect, and try to let the impression develop over time. To me, this isn't really hearing a 'change', it's refining an evaluation. So, I can't say that I've ever been conciously aware of a change in sound due to aclimatization, but I definately have had the experience of having something I originally though sounded great pale over time, and something I thought was bland at first grow on me over time as more subtle behaviors became evident.
Of course then there are the Panasonic receivers, which got some play around here as needing a lot of break-in. In my experience, though, I liked them first time I heard them, and still like them. Can't say I've heard anything change (well, except for mods)