I have noticed break-in with some W22's I just hooked up (but not mounted in wall yet). The difference is in the low end. When I first applied power to them, they sounded tinny to my ears. I've played 2 CD's on them, so far, and the bass gets extended as I listen to them. I think most people would call that "ear adjustment" but I don't think so. Not after just 2 CD's. Same with the M22's I bought 3 months ago. The more I listened to them, the more bass I noticed.