06-23-14: GeorgelofiGeorge, that is not quite what I said. Note particularly item no. 2 in my previous post, which is entirely consistent with what is stated in the references ZD cited just above.
So it seems like we are in agreement, that to us "break in" for better or worse can occur with the mechanical devices such as speakers drivers, cartridges, and tubes, as you also said.
And you and I will not commit without skirting around the edges and state to "break in" periods of semiconductors or active components can get "better sounding" with said "break in" times of 100's of hours, unless some technical proof is brought forward, forgetting hearsay of friends and customers.
Peter (Csontos), the potentiometer-related effect you described certainly strikes me as being plausible, and a clever observation, but my suspicion is that it is just one of a great many effects that can occur.
Best regards,
-- Al