here's a little write-up that makes some cogent points...
https://www.soundonsound.com/sound-advice/do-new-monitor-speakers-really-need-be-run-in#para3
it appears the Kippel stuff is hidden behind a paywall. But it's also about loudspeakers. I'm ever-so-slightly more open to the possibility of some sort of audible burn-in effect in loudspeakers (though still doubtful in the extreme)...but this is head-fi and we're focused on much much smaller/different types of components. The article I linked there makes a point that I consider important as well. We've got people who claim to hear distinct differences in SQ as a result of having burned a set of headphones (or even earbuds) in for a period of time sometimes as much as 100 hours. Any actual measurements I've seen over the years have shown that any changes due to burn in are infinitesimally tiny and very questionably audible. I know from listening to headphones and buds for a number of years that by simply altering the position of the device in or on my ears a tiny amount, the sound can change significantly. As well, a number of other situational conditions can effect sound quality pretty significantly from one session to the next. So we are supposed to accept that a given listener has ears capable of noting nearly imperceptible changes in sound quality between a set of buds he listened to for a short period of time a week ago compared to the same buds today after a hundred hours of burn in - and that those changes have everything to do with burn in and nothing to do with any number of other factors that we KNOW can ACTUALLY fairly dramatically impact SQ from one listening session to the next.
I would be curious to see measurements taken after 20 hrs of burn in and then after 100 hours. I'd bet there is no change at all...