Keep in mind you're reading the posts of someone with "the fool" as a username. Could be a troll post.
That being said, there's simply no consensus on whether burn-in is even real or not, let alone anything approximating an exact "requirement" of hours for certain headphones. It's as simple as that. Anything else is speculation. Sure, people's speculation should be respected if it's based on experience, but these are still opinions and NOT fact.
Here's my speculation, based on my experience: I've never observed burn-in myself. Now, I've certainly observed headphones changing in sound from one listen to another. However I've never been comfortable assigning an exact cause to this. It could just as easily be due to my changing moods, tastes, ear wax buildup, source material, position of the headphones, etc. In fact I still notice changes in the sound of headphones I've owned for years. Does that mean they're still burning in? I don't think so. It strikes me as a bit convenient that whatever someone's greivances with a particular headphone are, burn-in seems to solve. As if it were some sentience that knew what needed improvement. Find the bass too bloated? Burn-in tightens it. Find it too tight? Burn-in loosens it. Treble too bright? Burn-in tames it. Too dark? It brings it out. To me that seems like wish fulfillment. I've rarely seen a post where someone finds the bass to be acceptable, only to have the burn-in process make it worse. Why are the changes always for the better?
Here's a fact: we know that the components of a headphone or earphone degrade over time. Whether or not this physical degradation is responsible for a significant change in sound known as "burn-in" however is still unknown. I'd direct anyone curious to InnerFidelity and Tyll's article on the subject. In it, he measures headphones and he arrives at an interesting conclusion. He finds that there IS some change that occurs over time. However he also finds that the difference in sound is not as dramatic as some claim. It's a very subtle change, one that people will likely fail to detect in double-blind tests.