Yes I believe in break in time. However its not the equipment that is breaking in, it is your ears. It can take hours of listening time to discover all the good (and bad) about a new piece of equipment.
However I even more agree with Jim Winey's rule, "if you can't hear the difference in the first three notes it isn't there". Jim, the designer of the Magnepans, helped me a lot in learning how to listen in my younger and dumber years.
By the way, Wayne, keep the folks here informed up to date as to how long it takes to break in your new computer and get it to compute really well.
Regards,
Frank Van Alstine
P.S. Loudspeakers and vacuum tubes, both being made of a bunch of mechanical parts fitted and fastened together in some sort of way, likely will require a bit of break in time, but how much of this you can really hear has not been examined carefully with double blind testing methodology as far as I know.