I've had a lot of ear buds up to the Sennheiser ie800 and burn in is usually like getting used to a different pair of sunglasses, it's your brain that adapts to a new sound. If burn in made a difference there would be tons of before and after measurement reports showing it clearly. Audio Technica bought some 20 year old models used and measured them with new old stock they still had and found no differences on the ones they tested.
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