I think after Xmas I will pick-up a PX8 so I'll get to join in on the sound impressions side of things. But not to be too much of a Negative Nelly, but I have read from at least two members who acknowledge brain acclimation, but also make the claim that mechanical burn-in happens for a fact. What evidence do you people have of that? Have you mechanically and metallurgically disassembled and tested the driver before and after or are you just assuming these changes happen because somebody somewhere else introduced the idea and sounded really convincing? Or does it just seem to be so common sense that it just has to happen?
I am always shocked at how certain people can be of phenomena that would be so very, very nuanced and almost impossible to quantify in any reliable or meaningful way. And even if there were some kind of infinitesimal change in material or mechanical system such as is being proposed, for it to reach audibility would be a major issue, let alone to result in the changes typically described by people like "... the bass really setlled in ... the treble became much more even ..." Those are absolutely huge changes, not small, if they become audible you are now making a very significant claim, which transitively means you are suggesting that these designs are so flawed that the engineers couldn't even make a headphone system that didn't become critically altered in a few hundred hours of use.
I am not so arrogant as to say I know for a fact that these things could never occur, but people have no proof, they just make unsubstantiated claims. That isn't evidence at all, it is simply opinion. Fine, everyone has opinions, I do, probably too many of them, no problem, but at least be clear when you make claims that you accept the limits of your knowledge and if you haven't tested your headphone the way you would need to determine if substantial mechanical burn-in occurred, then limit your claim to not be presenting facts, but rather opinion.
On the flip side we have mountains and mountains of scientific inquiry into the adaptability of our sensory brain so that explanation has been scientifically vetted.