From my experience, cables don't "burn in." They either work or are DOA. Low-quality cables may also die without warning.
Passing electrons through a cable for many hours won't create a smoother path for the electrons to flow on. The physical properties of the cable and shielding will remain the same; providing you don't modify it.
Mechanical devices such as headphones, speakers, and cars burn in. (Reach specified or optimal performance) after a certain time.