I am far from an expert on this, but for those that believe that science simply doesn’t support cable break-in, consider this:
The electrical signal is a flow of free electrons in the valence shell of the copper (one example) atoms. It’s a physical flow of matter. Because electrons are free to move relative to the nucleus of the atom it’s not unreasonable to think that the flow of electrons could alter things in the cable. I am thinking that any interfaces in the cable could mesh/blend over time resulting in a different flow of electrons. The connections would be a place where this could matter most and why people experience a break-in period when reconnecting cables
My experience with cable break-in is very limited, but this is a physical phenomenon that happens with cables. To quote myth busters, plausible at minimum.