Frankly, is it the speaker that requires break in or is it your ears and brain that are the things that are actually "breaking in"? I tend to lean towards the logic of the fellow at "Audio Science Review" who states that when you have had a set of speakers for a considerable amount of time, you are used to listening to them, however, when you replace them, you are then doing more critical listening, hence, paying more attention to what you are hearing and after a little time your brain senses what you perceive as improved sound.
I have never bought into the idea of hundreds of hours of break-in time required for anything especially amplifiers that the so-called 'audiophiles" claim is necessary before things start to sound better. If one is spending thousands of dollars and it it doesn't sound its best right out of the box then something is wrong somewhere.
