Evidence apart from my experiences over the years, owning multiple dozens of IEMs, headphones and related audio equipment? Sure. IF you look around, there have been numerous studies regarding this subject. I won't try to convert you though, esoterics have been part of audiophilia for years. I just feel there needs to be an opposition every time someone says "Don't sell them if you don't like them, just burn them in for 300 hours and you will magically like them!" If you don't like them in the first place, you won't like them after 300 hours. And tragically, that will be when you can't exchange them anymore, how convenient for the manufacturer or distributor.
"This is my product, please burn them in for 1000 hours. The exchange warranty on my product is 999 hours btw."
Here's some fun reading material:
http://www.wired.com/gadgetlab/2013/11/tnhyui-earphone-burn-in/
http://www.tested.com/tech/accessories/459117-science-and-myth-burning-headphones/
http://www.innerfidelity.com/content/evidence-headphone-break
More to be found.
The general consensus is that the burn-in is mental. You yourself adjust to the sound of your new equipment, not the other way around. But let's put this boring subject to rest before we invoke the wrath of the subjective/objective dillema.