I conducted a rather informal experiment to test this some years ago. I replaced all the caps in my Paramours. I left one sit and burnt the other one in for 100 hours into a dummy load with a 20 to 20 signal sweep on the other. Then I listened to them.
They sounded nothing alike. The un-burned in amp was shrill, sibilant, and lacked bass impact.
I then burnt it in for 100 hours, like it's sibling, and listened again. They both sounded the same. Much warmer, stable sound stage, and authoritative bass.
If I remember I may try this again and scope my Gigantamour project now that I have a computer based o-scope.
I also just recently came across a thread in a forum someplace, don't believe it was here, of someone who did something very similar over a much longer period of time and scoped the amps. The scopes too showed difference in waveform shape and continuity. And if I recall didn't stop changing for almost 600 hours.
I however have no idea why this would be true even though my experimentation, subjective experience, and the experience and experimentation of others seems to confirm this. So I chalk it up to one of those mysteries, like how many licks it takes to get to the center of a tootsie pop, and press on.