"In general, people no longer break in the engines of their own vehicles after purchasing a car or motorcycle, because the process is done in production." http://en.wikipedia.org/wiki/Break-in_(mechanical_run-in)#En...
Anyways there is very little dispute that headphones sound different off the shelf compared to having been used for a significant amount of time. People dispute if those changes are noticeable or not, but few dispute that the sound signature changes.
Anyways you have brought forth no evidence to support your claim, while dismissing evidence against you opinion as non-conclusive. At the least you might want to be less dismissive and silly with your analogies.