Just my opinion:
I do believe mechanical, moving components can experience audible burn/break-in as compliances can change in the first hours of usage.
I do believe that some electronic systems audibly change as they “warm up” from a cold state, like from having capacitors fully charged.
I don’t believe that digital components or those mostly featuring small-scale chip components (like op amps and DACs) experience significant burn-in effects.
It’s possible to me that there are physical state changes in larger scale electronics (discrete transistors, FETs, transformers) that could possibly impact sound, but in orders of magnitude less a degree than mechanical components. The major reason for manufacturers conducting burn-in at factories is QA and defect testing, not to improve sonics.
For example, here’s what the Sutherland 20/20 owners manual says about break-in:
Break-In Time
After just an hour or so, the musicality of the 20/20 will open up. Often users stress about break in time. Don’t worry about it!!!!
Performance is very good early on. Just enjoy the music and let the subtle break in changes happen on its own schedule.