And I'm referring to changes in sound due to introducing other components into a system. Cables or whatever. The perception may be of 'burn in', but you're really just adjusting to the changes in sound caused by the new items.
If you own two systems, you can to an extent prove this. Use one system for a week then switch to the other and it will sound odd or unfamiliar until a few days have gone by. Then it will start sounding as you thought it should. You are adjusting to the change. Switch back to the previous system again after a week and the process starts all over again.
It is impossible for anything digital to sound analogue, because it isn't analogue!