I must admit I remain slightly sceptical myself, I'm a man of logical thinking and the burning in process does not make an awful lot of sense to me. Maybe alot of it has to do with one's hearing becoming more accustomed to the sound over time?
I would also be interested to know if anyone here has ever had two units side by side and heard a noticeable difference.
I had quite an interesting chat with one of the guys at work who has been designing electronic wizardry for space and defence companies for many years and who also has designed alot of his own audio kit for home and he remains very skeptical about such things as very expensive cabling, the burning in process, isolation platforms for amplifiers and valve amps.
He mentioned building an amplifier which essentially delivered every last ounce of information from an audio track, something he tested by hearing a recording made and then having it played back on his amp.
For him the music sounded exactly the same as it did when recorded in the studio, others however thought the sound was too 'clinical', especially when playing back modern mainstream cd's, on valve amps however people though the sound was 'warmer'.
He basicly said that valve amps colour the sound and tell some white lies to make recordings, especially bad ones sound more appealing, aparently being able to hear the pedals on a piano within the mix is not everyones cup of tea.
His views on why manufacturers charge megabucks for electronic gadgetry cannot however be printed in such polite company.