Headphone break in?

I think your opinion of ASR is pretty accurate actually.

I also believe in "conditioning" your phones for general use and I happen to have Samplitude on my music PC and I can make files of pink and white noise and also sweep tones which again is very handy. When I purchased my Sennheiser 800 phones and Luxman p -750u head amp ( present to myself on retiring ) they as a pair sounded very strident and too trebly. I put my three tone and sweep files on a loop for a couple of days and after that I played music though them continuously for a few days more. At the end of that week I then put them on to have a quick listen and about three hours later I was still in musical heaven. I am not saying that you need to put sweeps and tone files through as i did it because I have a bespoke music computer with DAWs installed. I can assure you it really works. Happy listening !!!

I have no experience about headphone break-in...

I dont negate his existance though ...

Each component need some optimizing working time...

My AKG K340 headphone need warming time to be optimal... Because there is a transformer and a crossover inside... It takes 10 minutes to reach their optimal... Very audible...But warming is not break-in...

But i never experiences break in with headphone and i dont have any opinion about it really because material break-in and psychological adaptation play together and it is very difficult to separate one from the other especially when a new product will be experienced ONCE only  before and till AFTER  he reach his optimum or till we will adapt ourself to it...

I experienced break in with an interconnect cable... Once... Very audible... Thats all...