"Burn in" has a number of things working against it:
(1) Nobody has ever done a test that validly confirms it. Hell, to my knowledge, I don't think anyone around here has ever even claimed to be able to tell the difference between a new pair and a "burned in" pair blindly, so I haven't even seen a reason to investigate further (with a more stringent test).
(2) Small transducers move *extremely* small distances compared to speaker drivers, so it's highly unlikely that the relatively accepted break-in that occurs with some speakers (although it's still debatable) due to the materials "loosening" with movement happens similarly with headphones.
(3) Nobody ever reports the sound degrading over the first few hundred hours. If the sound changes significantly over x00 hours of use, wouldn't you expect at least a few people to prefer the sound of the 'new' transducer?
(4) It's a well-known phenomenon that we prefer the sound more the more familiar we are with it, so what reason is there to think that's not the case here?
(5) I had two pairs of SR-80s- one was used for a month or so while the other sat unused at a friend's house. I got his back and thought they sounded quite different. Read that "burn in" might be bunk, so I had my wife swap them randomly for me. I couldn't tell the difference blindly. People are universally amazed at how many things 'go away' when you listen blindly. Our brains are powerful.
Working for it are:
(1) Anecdote.
(2) It's at least theoretically possible.
So ignoring #5 of the things that go against it (that's just anecdote, too), the picture tells a story to many of us.
If you feel differently, you've got a lot of company around here.