Burn in has two components, the one that carry more weight IMO, is the human factor, in which the listener "get adjusted" to the new presentation or new sound, that is very personal and depends on how far the new presentation was from the one you were used to. SO I always reco to wait for the miraculous burn in in headphones with the headphones on your head rather than hanging around in a nail on the wall. The other very subtle is the one that actually occurs in the drivers loosen it up while you use them, that one usually occurs in the first hours of use, according to some authorities and driver manufacturers, for example people at Axiom Audio do not believe too much in burn in of drivers....but what do we know for sure?
I can assure you after owning several pairs of headphone (and with pairs I mean one new and one used of the same type) CD3K, HD600, HD580, PROlines, Edition 9, etc...that the differences between one brand new and one used are not that big...once you get used to the sound you realized that...at least that have been my latest experience...
That will raise another question, is the burn in reversible, that means, in the even that we do not use the drivers for long time, could they be "un-burned"???
The one that people refuses the most (including me) is the solid state parts burn in, caps burn in, resistors burn in, transistors burn in, chips, DAC's, cables, etc....