Cables - no break in
Tubes - once warm, no burn/break in; they just degrade over time from day one and sound best when new. "Burn in" for a day or so is best used to determine that the tube is stable and not about to fail.
Speakers - yes; they are motors and some of the materials that flex need to break covalent bonds to perform optimally
Cartridges - same as for speakers
Turntables - yes, motor/platter bearings need to wear the metal surfaces over time to reduce micro-machined irregularities
Electronics (DACs, preamps, amps, CD players) - no, (except for the CD motors, sled and rotational) but the electronics do need warm up to function optimally.
People ear/brain system - yes, the biggest single audio component that is the most variable of the recorded/playback/listening experience. More "brain burn in" is always a good thing. No wonder many sip the etoh or smoke/vape the herb while listening.