[tinfoil]
I don't believe it does any good but there may be something about new CPUs acting up if overclocked cold in the socket. I've noticed that when I socket a new one, it chokes on OCing for the first day or two. After a few days it gets better. I've also seen CPUs that after running for weeks can be bumped up and run stable where they would not before.
My best theory is that electronics do age which effects the way they perform. One thing is that not only do you have dielectrics, mostly in capacitors, on the mobo, the CPU has them as well as RAM cells being the major dielectric component. These chemicals are subject to voltage, temperature and presssure fluctuations, may age faster then solid minerals and metals in the die. These factors will account for the change that happens over a few days of running. Like charging batteries in a cell phone they get better after a few cycles, the caps in our rigs may need a few days of working to reach full performance.
Also consider that the BIOS may tweak settings between reboots and TIM on the Heatsink will set in after 3 days to a week of cycling the system off and on with a cool down period between power off and on again.
Does running under volt and oced to highest stable for a few days then "going for it" really improve max OC?
Does overvolting and then dropping back help in future OC potential.
Or is this just leftover from auto engineering where a new engine breaks in after the first few thousand miles before it reaches peak performance (was this really true) Check snopes.com. Ultimately after 100,000 miles it turns into a junker!
Search for the thread on Burn in, it was posted a while back. The done it and felt good about it but I doubt that it helped but did I do it right ???