I have found 3 levels/processes of burn-in that operate in audio systems. Each is real (judging by subtle but perceptible sonic results) and has its own time requirements:
1 - New electronics:: Solid state electronics as well as individual tubes benefit greatly from burn-in when new. My nominal/minimum burn-in time for any new component is 100 hours. BTW, burn-in for certain purely SS pieces can be much longer. For example, my two Audio GD multi-bit DACs (NOS 19 & DAC-19) each required ~400 hours before the sound stopped changing and stabilized. Other owners of these DACs had warned me of this extensive burn-in requirement...they were right.
2 - New speakers/headphones: These need ~100 hrs initial burn-in.
3 - Initial turn-on of system: As others have mentioned, SS units (ones that have already had initial burn-in) benefit from simple warm-up when first turned on (usually 15"-30" does the trick) and can be left on 24/7, particularly line-level components (vs amplifiers). I've also found that certain tubes require ~30" initial warm-up before sounding their best.
1 - New electronics:: Solid state electronics as well as individual tubes benefit greatly from burn-in when new. My nominal/minimum burn-in time for any new component is 100 hours. BTW, burn-in for certain purely SS pieces can be much longer. For example, my two Audio GD multi-bit DACs (NOS 19 & DAC-19) each required ~400 hours before the sound stopped changing and stabilized. Other owners of these DACs had warned me of this extensive burn-in requirement...they were right.
2 - New speakers/headphones: These need ~100 hrs initial burn-in.
3 - Initial turn-on of system: As others have mentioned, SS units (ones that have already had initial burn-in) benefit from simple warm-up when first turned on (usually 15"-30" does the trick) and can be left on 24/7, particularly line-level components (vs amplifiers). I've also found that certain tubes require ~30" initial warm-up before sounding their best.