Man, first post since registering in 2008? Really biding time for that response.
Also, mentioning thermodynamics then typing the word "coldening" takes away from credibility.
As for the rest of this discussion, I'd really like to see if there is any measurable merit to this argument. It would be very interesting if an amp performed differently after being subjected to a difficult load during a specific amount of "break in" time. Measure before and after. We'd have an idea of an answer.
This seems like something the AH staff could do easily enough. Granted, I'm willing to be if they told the manufacturer what the plan was they'd hesitate to provide review samples.
An easy answer for you ... check out the "FTC Rule" on amplifier power. This required a pre-conditoning at one third rated power for one hour (changed to one sixth under pressure from ... wait for it ... home theatre manufacturers ) ... before any measurements were taken. Established in 1974 to counter wild, unsubstantiated power claims.
Note as well that an FTC Rule compliant specification requires the amp cannot specify any power rating into an impedance that caused the protection circuit to trip, blew a fuse, or exploded spectacularly on the bench, as the case may be. So if it could do a 2 ohm load out of the box, but not after reaching operating temperature, you can't give any power rating into 2 ohms in the spec sheet. It's more common than you think for amps to misbehave during testing for compliance; you just don't know because the conditions that caused it cannot be mentioned in specifications.
Ironically, today most manufacturers ignore the FTC rule (and anything sold on eBay from China doesn't even follow the watered down test spec they do use today) because the HT manufacturers went all legal on the FTC who had the misfortune of specifying mono or stereo amplifiers in the rule back in the early 70's ... which they claim means it does not apply to an amp with more than two channels.
For something more elaborate, you probably would have to do your own measurements. The HiFi component manufacturers do their own and know the details, but they have no reason to give that data out. For what it's worth, Bryston bench-burns all it's products for 24 hours before testing and throwing the specific serial-numbered test results in the box with the product. There must be a reason; this is an expensive routine to follow. Many other quality manufacturers do employ a similar routine.
Why not longer, why not for the 200 hours (or whatever) some recommend for burn-in? Well, that would go from expensive to really expensive; why not ship to the consumer and save him some money doing the same thing himself?
I've got an old NAD integrated that has sat for about 15 years. Maybe if I can get some free time I'll fire it up and see what results I get. I can measure THD+N to H5 with my Distortion Analyzer. The problem is, due to a move where others were involved in the packing, I can't find my Variac and I wouldn't want to power it up after such a long time without reforming the caps. But who knows, it might show up.