... what is Settling Time in cables and interconnects...

Manufacturers don’t break in wire because there would be no added value to doing so. They know this. If there was added value, they would do it because they be would certain that you would be able to hear it, refer them to others, grow their business, make money, have more fun, etc. But, they, don't, do they? Ever wonder why?

There, is that helpful?

They don’t break in wire for the same reason they don’t use better power cords or better fuses. They have never heard of them. 

They don't want to sell broken - in equipment. It has a bad sound to it. In any case, I would not call idiots those who have no opportunity to defend themselves and I would not teach them how to do commerce. 
Some manufacturers do burn in what they make but not fully, as I understand. I think, Gryphon puts 70 hours or so on their integrateds and recommends at least 100 hours more.

inna
They don’t want to sell broken - in equipment. It has a bad sound to it.

>>>>>That’s quite a bold statement and one that flies in the face of most people’s experience. Do you have any evidence to back up your statement?

inna
In any case, I would not call idiots those who have no opportunity to defend themselves and I would not teach them how to do commerce.

>>>>I’m not calling them idiots. I’m calling them short-sighted and perhaps close minded. No offense to them or you. They are free to post their comments on the subject here as this is a free forum. If I thought it would do any good I’d send out an email distribution to all appropriate manufacturers.

The phrase " broken-in" doesn't have a nice ring to it. " Burnt-in " is not much better. And they would have to say either of them, or both. 
Nothing to do with money directly, everything to do with image and stance.
Elizabeth called them idiots, Geoff, not you.