I've been on the fence on this one, but now that I think about it I am leaning towards the "speaker break in" not ear break in side. Here's my reasoning. I was at Mark's listening to "Ride of the Valkryies" at high volumes, and the highs were starting to get to be a bit too much for me. I have listened to the same piece on my M22's, which I've had since March, and I am not bothered by the highs. I can only attribute this to one of two things. Room acoustics or speaker break in. Our rooms are somewhat similar in size and shape, but I realize there is more to it then that so I am not ruling that out as a possibility, but there was a difference to my ear two different sets of M22's.