What I meant and what many members of Head-fi also agree on is that burn in is basically meant to be a fruitful exercise for the drivers of the iems so that they sound their optimum best later on when you listen.
And this is done by letting it play the various sound files which focuses either on particular sections of the frequency or does a whole frequency sweep or some other technique.
Basically its meant to give some exercise to the drivers.
And this exercise can also be given just by normally listening to your music at a lower volume, after all its also an exercise in the truest sense. The drivers are set to work even by the normal media files and it burns-in with time.
Some iems shine with burn in and some do not, its just a matter of which iem you have.