Same concept. Whether it is true or not . . . let the melee begin.
A good quality cable. copper vs cca. will make a difference.
A brand name will not.
My $0.02
Jim, at best it’s the transducer’s compliant parts settling in over the first couple hours.
“Burn-in” of electronic devices in the real world is done to eliminate early failures before they reach the customer.
It has nothing to do with improving the sound - a myth spread by the audiophile press.
Come to think about it, why should burn-in always improve the sound, as it’s purported?
Different cables, though, may really make an audible difference if they vary wildly in their intrinsic capacitance/inductance/resistance values thus interacting differently with the input and output stages of the combined devices.
When I received my new Focal Clear headphones, I didn’t like them. They were entirely too bright. I almost returned them. After about a month they started to sound very good and now, many months later, they are, by far, my favorite.
Switching from standard to Moon Audio Black Dragon cable also made a huge difference.