Hey Kevin,
I was hoping you would pop into this thread as you have always been vocal on the subject. I'm still on the fence as to be honest I have never paid much attention to break in. I have up and until lately always just assumed it was true. Woofers, midranges etc all move and most things that move tend to have a break in or wear in period. It only stands to reason that more or less movement would create tonal differences.

I think you are however right on the money with this thought:

In reply to:

It seemes to me that you either believe in break-in or you don't.