There are three audio "myths" I am very skeptical of:
The myth of burn in
The myth of boutique cables (cryo dipped and treated, etc.)
The myth of "jitter"
Maybe for huge drivers and diaphragms like speakers and subs, where the material really needs stretching out to achieve optimal sound, it applies (the analogy here is a brand new leather shoe needs to be worn to be comfortable)
But for Headphones, especially since theyve been tested internally anyway, I doubt the impact is as huge.
As said in head-fi, what is most probably being burned is is your brain and ears to the house sound of the can, and not the can itself.
But this is VERY subjective, and others will definitely not agree.
YMMV
