KN -- My statement about not having an opinion pertained to digital cables specifically. With respect to cables in general, I believe that breakin effects can be and in many cases are significant. However I also suspect that there are a lot of cases in which audiophiles misattribute perceived changes to cable breakin effects. Those changes actually being caused by things like ongoing aging or breakin of system components, changes in AC line voltage or noise conditions, even changes in temperature or humidity. (Humidity, for example, can have profound effects on electrostatic speakers). Not to mention the vagaries of aural memory.
Regards,
-- Al