I agree that me speakers sound different after a few moments after turning them on but I don't believe it to be break in. Simply because it happens every evening.
I am an almost constant music listener. I listen to the radio or my Zune plugged into the CD deck of my Jeep on the way home then I get inside and I turn on the Squeezebox and M60s. The first few songs I play always have a certain 'feel' to them. Very quickly though, it seems to magically improve a little bit, things get more detailed and instruments sound more pronounced.
Because this is consistent, every night, it can not be the gradual break in of my speakers so I write it off to my ear and brain getting re-accustomed to the sound of the M60s.
That is just a viewpoint on how consumers can easily be convinced of the 'break in' story to assist in getting them past their return policy time period or just get used to them enough they won't bother returning them.
just my opinion. I am relying on more scientific articles like the ones quoted above to assist my opinion.