I recently bought a Class D (Pascal) stereo amp and the owner for the company told me he did not think the amp needed any burn-in. I think he may have been correct since I have not notice a change in the sound (brand new build). My Benchmark AHB2 amp did not need any burn-in either.
All other gear I have owned sounded considerably better with burn-in.
All other gear I have owned sounded considerably better with burn-in.