You’re right - there is no such thing as break/burn-in.
And bumblebees can’t fly. But while I do believe CD players take a few months to reach their potential, I can’t understand the fact that so many Esoteric owners say they take 500 hours of burn in. Exactly what is burning in, say after 100 hours? That one I could never figure out. I had an Esoteric X-05 for 6 months and I never liked it. Maybe I only had 490 hours on it when I sold it.