Yes, components take time to break in. Capacitors and their various resonances are a good example. Different capacitors take differing times to form. Different TYPES of capacitors take different amounts of time to form. And most other components take time to form their various capacitances even if it is a simple resistor mounted to a circuit board (the board itself can act as a capacitor). And as those capacitors form, it changes their resonances. Resonances contribute HEAVILY to the sound of a component.
That's JUST the beginning.
That's JUST the beginning.