Sorry, I'm with Jim on this, and, more to the point, so is science. He doesn't need an IMO.
Unless an item has a mechanical component, it's highly unlikely that any running in is going to do more than add to your electricity bill. Speakers, turntables, cartridges, they can all benefit from some running in. CD players can, in theory, too, in the sense of platter rotation idiosyncrasies, but the built-in speed error correction masks this. If your amp needs running in, then so does your GPS, computer, microwave - you see my point.
That said, it is, however, true, as has been pointed out in this forum, that
electrical components do perform better when they have reached their
optimum operating temperature. Therefore you could theoretically hear a
difference if you left your amp on for a while before using it as
compared to starting cold. Naim and other manufacturers recommend
leaving their equipment on permanently for just this reason.
But, as you and others correctly say, it's your ears that are doing the running in and are the major factor, as you become accustomed to the sound of the component.
I'm sorry if I'm going to cause conflict in this forum by saying this, but truth has to have a voice, surely?
it might surprise you to know that i actually agree with you. scientifically there is no reason why an amp or CDP would need to be run in. however, manufacturers and reviewers alike both recommend that these components benefit from being run-in. now before you dismiss their views, ask yourself in what way are they benefiting from saying this?