Well in fairness to the manufacturers, I would phrase it that one possibility "break in" is mentioned by manufacturers is so the consumer doesn't react precipitately to negative first impressions, but gives himself a chance to become accustomed to the speaker's unique sound, thus minimizing hasty returns.
I'm sure that there are those who, after a good number of hours of listening, still don't care for a given speaker and return it. But, let's face it. The longer one spends with a given speaker, the more likely one is to become acclimated to it, and keep it.
