No, I don't accept it as a fact, not do I deny it. Theories to justify the belief in burn-in are of no interest to me. I can't think of a less interesting subject actually, but I suppose I would pay attention to some test measurements. An amp had better perform to specs when first plugged in by the buyer. Then, so long as it continues to do so, it shouldn't sound different from day one. That's been my personal experience of using amps, though of course, I havent done a controlled analysis.
Take two identical amps. Do a DBT to verify that you can't tell them apart. Break one of them in. Then do a DBT to see if you can tell them apart. Do this with a significant number of listeners or a significant number of times. Come back and tell me the results.
Or, show me some bench test measurements in the range of audibility.
Oh, tube amps may change. I guess it takes tubes a few hours to settle in, and then they start downhill.
But, again, who cares? For me, it's like shoes. Do shoes break in? Of course. Should you go ahead and buy a pair that hurts hoping they will break in the right way? I never do. And I never keep a component that sounds wrong hoping it will break in.
Take two identical amps. Do a DBT to verify that you can't tell them apart. Break one of them in. Then do a DBT to see if you can tell them apart. Do this with a significant number of listeners or a significant number of times. Come back and tell me the results.
Or, show me some bench test measurements in the range of audibility.
Oh, tube amps may change. I guess it takes tubes a few hours to settle in, and then they start downhill.
But, again, who cares? For me, it's like shoes. Do shoes break in? Of course. Should you go ahead and buy a pair that hurts hoping they will break in the right way? I never do. And I never keep a component that sounds wrong hoping it will break in.