I think that in the vast majority of cases the word "burn-in" is another name for the word "habituation".![]()
... and a safety clause of the manufacturer to have higher "acceptance" against first impression.
usually a gain difference can set the new component as "bad", and with the "burn in" (time to listen without critical judgement and prepare the brain for that) then you "see the truth" (the truth generally is that it sounds the same, but you can run your mind tricks to judge as better).
burn-in in electronics is a very smart scientific marketing strategy. awesome.
... another amazing strategy