imho, i believe in the burn-in process. on an atomic level, nothing is static (unless you're at absolute zero... 0 deg. Kelvin). electrons are in constant motion and carry the charge from one point of the cable to another. + and - polarities exist. simple facts that can not be ignored.
with that said, the QUANTIFIABLE difference between a fresh cable and one that has been burned-in is a small one. not an "in-your-face" difference. it could be a minute change in depth perception, or a change in how the treble/bass is perceived. but the fact remains that there IS a difference.
marc