LOL Too late - I'm pretty drunk and ready for a deathmatch.
It's the golden mean - sometimes burn-in works and sometimes it doesn't. IMO it depends on the product you're burning in. Here on head-fi some people will tell you that only the cable breaks in and that might lower its resistance. Other will claim that ridiculous 200+ hours of burn-in make a huge difference. A lot of people will tell you BA drivers don't change after burn-in (my experience with BA iems makes me agree with them).
Overall, I let people believe what they want coz even when it's placebo most of the time - as long as they are happy with the "results" why no just let them enjoy these "huge improvements" in the sound. IMO burn-in works but even if it does it's never to the extent the pro burn-in crowd claims. It's usually very mild changes that happen mostly within the first 20-30 hours.
Not dissing you or anything but I've lost count the amount of times you have said that!