Jack, I'd like echo everyone's thoughts with a "thanks". Very well-stated and well-considered post. I, too, don't know if speaker break-in is an actual phenomenon, but I do know it takes quite some time for my ears to get used to a new speakers sound. That's why it's so hard for me to listen to speakers in stores because I need to spend some serious time with them to discover all the nuances.
While all the technical explanations of why speaker break-in should not occur make sense to me, I also like to believe in the fact that there are "intangibles" in the audio world, that are not necessarily measureable, but at least perceptible to one's enjoyment. And if one's enjoyment can be heightened by believing in such an intangible, then it is certainly well worth it in my book.
After all, we are all in this for the fun of it.
