When the OP mentioned high-end audio equipment, a light went on in my head. Possibly tube audio equipment might need such a procedure. But I have never heard of any burn-in or break-in period needed for solid state equipment or computers. The tolerances of today's machine built circuit boards and components makes the days of plus or minus a thing of the past.
It's getting rare to plug a piece of electronics into the wall and it fails. The process is not perfect, but better than 20 yrs ago.
The audiophools insist that even in solidstate gear the capacitors need to be "worked" somewhat before they are able to pass all that great sound they insist is not present until the gear is burned in.
WOW! Ve1IDX...I was trying not to say that....
And I'll agree about the commercial folks that they want a burn-in time to get any bugs out. Cellular folks definitely want 100% reliability.
I just call it as I see it especially things like that. I was in the commercial broadcast business for a couple decades and have no qualms whatsoever debunking electronic BS.