Ohm's Law
First off, let me establish my credentials. I'm a second-year nanotechnology engineer at the University of Waterloo in Canada. I know a little bit about sound, a little bit about electricity, and a lot about quantum mechanics. Now that I've got my lameness out of the way... let me have a go at this.
Ohm's law is one of the luckiest laws that exists to this day. It is a very basic law based completely upon Maxwell's equations for the movement of charge through an electric field. The "real" Ohm's law... which has nothing to do with Ohm... is stated as "Current Density = constant * Electric Field" where total current flowing through a conductor is equal to the "Current Density" as a surface integral of a cross-section of the conductor.
In layman's terms... a single electron will accelerate in an electric field proportionally to the strengh of that electric field.
What this article is trying to do is idealize the system into a simple RCL system, which is a great theoretical framework for doing real experimental tests. Unfortunately, that is first year university mathematics, not even close to the caliber of research being conducted at Sennheiser for example.
The author makes assumptions such as the non-existence of errant electric and magnetic fields, which is completely ridiculous considering that our houses are filled with countless wireless and wired devices creating electromagnetic radiation and interference patterns all throughout. It's like trying to design a car for perfect roads, perfect weather, and a perfect driver. See how well
that car performs in real-world conditions.
I agree that the burn-in time for solid-state electronics is something beyond my scientific knowledge (I'd rather say that than say there is no such thing). I cannot imagine a conductor or even a system of conductor/insulator materials could change with otherwise controlled usage.
*EDIT* I Just thought of something: While there may not be changes within a conductor due to running a current through it over a long period of time, there may be physical changes to the geometry between conductors. There are a large number of tiny gaps (or rather, huge gaps when deailng with a small enough scale) in the signal path of most solid state electronic devices occurring at wire-meets-circuitboard transitions and similar locations. While an electric signal is passed through the "gap" the metal atoms of the conductors react to it and vibrate slightly. This will occur until the surfaces have a maximized connection geometry. Think of it like placing the last pieces on a 95% complete puzzle (crude analogy, I know). It is quite feasible to simply vibrate the table until the last 10 pieces fall into their respective places "automatically"... even though this may take years (again, this is a very crude analogy).
I definetly agree that the analogue-is-better business is a thing of the past. 192KHz/32bit recordings do enough justice to the ears to keep me happy. (Note to everyone: there is no such thing as true "analogue" recordings. Every recording is limited in sample rate and bit rate by the physics and structure of the media on which it is recorded)
I would go into more detail but I'm getting bored of writing... so I'm sure you're getting even more bored of reading. Anyways, don't consider me to be arguing my points "authoritatively"... I have about 1/4 the education this guy has... just in a completely different field. Consider me a skeptic

.