Wow. I didn't know headphone burn-in was still a controversial topic. All of head-direct's orthodynamics benefit from ~100 hours of burn-in. Dynamic headphones burn in too, you've got to be kidding, implying that Pro 900 don't change with burnin.
It is not a controversial topic. There is lots of documentation disproving the myth. So you are correct that there is a general consensus on what actual goes on, and data to back it up... Don't know why people are still asking about how many hours they need to put on their headphones either... totally baffles me. Like we are in the Dark Ages or something.
There are indeed changes, but they are personal and happen in your brain.
People should just enjoy their headphones instead of worrying about that which does not exist... but it would seem that is too simple and people must complicate matters.