I have experienced and struggled with break-in of audio components for fifty years. It is a pain in the butt… especially when upgrading. Typically high quality components take 600 hours… although the largest portion is done by ~ 200 hours. Typically I don’t hear much change in wires beyond 200 hours, but if I move them in a big way or take them out for a long time and they will need ten or twenty hours to settle down.
All this is completely reproducible and easy to detect for the experienced listener.
I had the experience of breaking in three identical Audio Research Reference 160s amplifiers. I was absolutely amazed at how each followed exactly the same very complicated change in sound. In particular in the 120 hour range after the amps sounded better than at the start, would suddenly sound terrible for a session, then great, then terrible. This flip flop lasted for around 20 hours.
The mind becomes more sensitive to a component at the beginning as you subconscious becomes aware of the sound characteristics. It does’t perceive the sound differently, it becomes able to sense deeper into the nuance.
The Audio Research Reference 5SE preamp required about ten minutes of actual music playing through it each time before it sounded right, even if it had been warmed up for an hour. I thought there was something was wrong with my head. It was absolutely repeatable. I went to a audiophile forum where all the users own high end audio systems (Audio Afficianado) only to find a number of users discussing this peculiarity. The newer Audio Research Reference 6SE does not do this. In fact it needs little warm up to sound perfect.
Anyway, for the experienced audiophile these changes are easy to hear and must be taken into account when creating, upgrading or changing your system. There is no controversy on this subject among audiophiles.