Interesting results .
Nobody should rationally argue that their is no such thing as as "burn in". In the context of the mechanics of headphones & I.E.M's that have mechanical moving parts .Though depending on the physics of the headphones and I.E.M's some will have slight changers that no human can hear whilst others may have a noticeable audio change due to a physical change .
Eventually any headphone or I.E.M's sound will change over a period of timing . Until the point that the Audio device will cease to operate as the mechanical parts break down and malfunction .
I would of thought the actual debate about burn in would be more productive if a list of headphones and I.E.M's that were the most sensitive to these changers in audio was to be compiled .
Then a general consensus's could be reached that would be of use to potential buyers of new Audio equipment .
The list could have information like :- How long was the average reported optimum burn in time and what changers were to be expected . So if you bought some headphones and felt they had too much or too little of something you could take a look at the list & see if there were many reports that any of these sounds you didn't like were likely to change with burn in .
Scientific measurement can prove or disprove a theory .
Everything that's moving is changing . As change and movement are just two words that fundamentally relate to the same force/energy .
I feel a little sad now knowing that one day my Earsonics SM3 are inevitably going to wear down & break . But no problem,unless we make it one, provided we look after our resources we can continue to recycle old for new & make and evolve audio equipment indefinitely .<<< though that theory depends if you scientifically lean towards the balanced kinetic perpetual energy model of 1 universe
.( main stream popular science leans towards a Big fat 0 Theoretical model of the universe ) 
Edited by ib1dance - 6/5/11 at 9:13am