Actually, I find tip rolling is grounded far more in the realm of science. With tip rolling you're changing the way the sound is presented to you. If your headphones come with narrow tips and you place a pair of wide-bore tips on them than obviously that is going to change the way the headphones sound. I still burn-in just in case the headphones do gain something from it. No harm, no foul. Just builds the anticipation and suspense.
Tip rolling makes a HUGE difference. Outside of FAD Heavens, I don't think I use any IEMs with their provided tips.
And even on the Heavens I had to switch from the preinstalled narrow bore ones to the wide bore ones.
Edited by BenF - 3/3/14 at 9:04am