Can a component after complete breaking reverse ?

Tvad, this makes sense to me also. I'm sure the designers understand the workings of a capacitor, now if you said it was a salesman explaining component operating theory...
Fotis k, what's the funniest electric shock story you have? One of my favorites is -- a guy I worked with was leaning against a metal bench when he got zapped. What made it funny was his crotch was the part of his body contacting the bench. Why is someone elses pain so darn funny?

Terryakhan: The relevant answer to your question is that you can get responses ranging from Porziob's to most everyone else's (and then there's the question of what constitutes break-in vs. warm-up), but the bottom line is if one can't determine this for themselves via listening, then it really needn't matter. Personally, I've never been aware of new cable break-in, and also never sure when it comes to components *other than speakers and cartridges* (and new tubes) whether break-in or simply warm-up is occurring. But that may well be because most of my stuff has been bought used, and what Albert says is right. Anyway, if can't hear it then don't sweat it.

Yes it can reverse and finding the optimum amount of break-in requires careful and constant calibration. This is easy to do;

1) Play break-in sweeps in upwards direction only until you achive the desired level of break-in and sound
2) If you find it drifting away from optimum level of break-in (from too much play) then use break-in sweeps in downwards direction to regain optimum sound.

This works for me every time ;-)

Shadorne, meet Porziob.

is it possible that what you are describing can be explained by two words--component degredation.

over time, the sound of capcitors, resistors, tubes et al. will change. this is not a break-in phenomenon as much as it is a result of aging.