You have repeatedly claimed to have proved a negative: that all uncoloured DACs sound the same. Also from memory I think you agreed with the regulars here that 44..1khz/16bit cannot be distiguished from higher resolutions, also stated as a proved negative. So I'm surprised to see you write that you cannot prove a negative, as you have spent so muct time and effort on doing excactly that.
So, and this us the wider audience in sound science, now I have given three examples from two sources (including the paper from Klippel further up the thread) of measured differences in speaker drive units, do you still have the stance that run-in/burn-in/break-in cannot exist? True a woofer is larger than a headphone driver, but a sensible argument is that the effect scales, rather than disappears.
A 10-20% change in Fs is not trival, and that is just one parameter. Lets have a better debate on this.