A Cornell Dublier engineer once explained to me that the difference between a 150V rated cap and one rated at 175V was the way the cap was formed up and nothing else. Forming is a process where voltage is applied to the capacitor with a target of the rated voltage; something that is done only once in the factory.
But the cap is almost never used at the forming voltage. Usually for best reliability, they are to be run at about 80% of the rated voltage.
So the cap is not as efficient at the new voltage when new. It takes time for the cap to 'form' to the new voltage. Its important to understand that electrolytic caps have some properties in common with batteries and so are fundamentally different from film caps in this regard. Charging them and polarity are two examples of this similarity. Forming is one way they are unique.
Anyway, when the cap forms up to the new voltage used inside the amp or preamp it will be a more efficient bypass. Its my theory this is what people hear during break-in. I've found it measurable too- the voltage once the caps are formed is every so slightly higher and the supply is less noisy.