Thats good advice about not hooking up the speakers after delivery sitting in a UPS truck on a cold winter day. It is possible for there to be noticeable sound quality changes in this instance and it could improve as the voice coils in the driver heat up to their normal operating temperature. I doubt it would damage the speaker though - maybe if the components were frozen
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To properly measure the effects of any break-in/burn-in would take a lot of work. The key to this would be to have a temperature controlled room at around 19 or 20 degrees celsius (room temperature) to store the drivers before and after a signficant cooling down period (24hrs) after the testing period of lets say at 100 hours for measurements. You would also need a signficant amount of random choosen samples (of each of the same driver) to account for any variations within each lot of drivers and control groups.
If you are in control of your own manufacturing, random unused samples of drivers would need to be choosen at different manufacturing periods to account for any tolerance variations in the lots - whether it could be quality control or just due to running changes in the manufacturing.
The testing alone of the drivers would take a very long time. Then after all the measurements you would need test the signficance and analyze the data using a program such as excel.
