Can a component after complete breaking reverse ?

Agree completely with George Cardas and the explanation given by Kotta.

Cables don't go back to the start of break in but they do change when moved, shipped or re terminated. The good news is, once a cable is broken in it returns to 100% pretty quickly with just a little music.

Capacitors require recharging after being unused and discharged, so amps and preamps usually require a day or so to recharge their caps.

Facts??? How absurd!
Sorry, I couldn't resist. Sometimes I'm too literal.

Cables do lose something when moved or not used much. Some cables use a grounding type that needs to settle in after moving. Putting a CD on in repeat when you're not otherwise listening to your system will keep cables formed properly. There are some CD's with tracks for this particular purpose such as the Sterophile Break-in CD.

Break in is an urban legend.