.....I agree about speakers needing a bit of time to break-in, but am unconvinced about other components. And I think that for cables and interconnects, there is a strong case that says it's the brain tricking the ears.
Definitely.
On a related issue, I once read an interesting observation by the late Peter Walker (Quad), who said that an often overlooked loudspeaker parameter is the effect of short term heating on the voice coil resistance. He measured changes of up to 40% after the speaker had been run for a few hours (with music). Such a big change will have a very significant effect on the speaker's frequency response (from the electrical -> acoustic equivalent circuit).
So although the long term effect is minimal, the short term effect of normal use can be very noticeable. This factor also renders A/B testing a complete minefield, as you change a 'component', hear a difference, and attribute the effect completely erroneously !