I think we are in full agreement about capacitors - see what Douglas Self has to say;
The last sentence is a key one - "in properly designed equipment".
I think we also agree that it is not safe to assume that everything out there is designed properly and burn-in is necessary for many designs.
....well-known capacitor shortcomings such as dielectric absorption and series resistance, and perhaps the vulnerability of the dielectric film in electrolytics to reverse-biasing. No-one has yet shown how these imperfections could cause capacitor audibility in properly designed equipment.
The last sentence is a key one - "in properly designed equipment".
I think we also agree that it is not safe to assume that everything out there is designed properly and burn-in is necessary for many designs.