Occam's rasor says: the simplest answer is the likely one.
In that case, the simplest answer is that you did the test badly and sought to mislead everyone round to your belief. I'm hoping in this instance Occam's Razor is not applicable.
Your arguments against audibility of burn-in are the longshots.
As I haven't (up to this point) made any arguments against burn-in, I would say "longshot" is an understatement!!
AKGs manufacturing practices are far more likely to produce near-identical cans than not.
I have used various AKG products professionally for nearly 20 years and while generally they are of good quality, I certainly wouldn't rule out differences near the limits of audibility. To assume otherwise, in my opinion, is what invalidates your test. My real problem though, is that even though you admitted the possibility of other factors at play, you still stated you were 90% sure that burn-in was a real phenomenon. As your evidence is unreliable, the only thing you can be basing your conclusion on is your personal bias. The audiophile world is already full of enough BS and in my opinion really could do with a lot more hard fact and a lot less fiction.
I think I should make my position clear at this point, as I haven't previously. In 20 years as a professional and having used many, many different professional audio products and a few consumer audio products, I have never personally experienced the burn-in effect. For some components, tubes for example, there is good reason to believe in burn-in. For solid state components and wires etc., there is extremely good reason not to believe in burn-in. For cans and speakers, there little reason to believe in burn-in. Certainly when I hear people say "night & day" differences, then either they have faulty equipment or faulty ears. I believe that the vast majority of the burn-in effect with cans and speakers is actually burn-in effect of the owner's ears. However, I have not seen conclusive proof that burn-in effect can never happen (with some speakers and cans) and I am certainly open minded enough to accept that for some speakers and cans it is a possibility.
So Tyll, I am not arguing against burn-in effect, even though I believe in balance that it is unlikely. Some real evidence of it's existence would have been useful, but for me, your poor methodology and your jumping to conclusion based on assumption, has done nothing to help clarify the situation.
Maybe I'm being a little harsh on you Tyll, at this point in time I'm not sure of your motivation so I'm not deliberately trying to rip you a new one. Maybe you have good intentions but even so, in this instance, the old saying comes to mind: "the road to hell ....."
G