I think it derives from cars. When you buy a new car, it comes with a different grade of oil that doesn't lubricate as much. It wears off any flange in the first thousand miles. Then you replace the oil with regular grade oil and you're set to go. Running pink noise through headphones reminds me of that. Personally, if headphones don't sound good on the first play, I don't wait to find out if they get better. I return them and buy something else. I want headphones that suit me. I don't want my ears to adapt to the headphones. There really isn't much to discuss about burn in.