There is absolutely no doubt in my mind that break-in is real. After modifying and building all types of equipment over the years I can unequivically state that the sound will change over time. Generally that means 50-100 hours with a signal running through it. That goes for wires, resistors, capacitors, transformers, chips (all of which exist in your components to one degree or another).
Sometimes the break-in takes longer (i.e. teflon caps and such), like 200+ hours. Yes, that sucks, but it is real.
If you don't hear this then perhaps you are listening to the wrong cue's. Sometimes the tonality will change a bit, most noticeable in the bass or cymbals and tinkly things. Tjhis tends to happen rather quickly though. Then you should notice greater contrasts in macro and micro dynamics, which is sometimes immediately noticeable and sometimes takes a small amount of time to gel. Lastly the soundstange, ambience and air around instruments will fall into place and open up (not everyone considers this an important aspect of the sound and not everyone's system can reproduce these effects to the same degree). This last stage is what takes the longest to achieve.
Good luck,
Bob