I like Jack's post. I don't care deeply about break-in one way or the other. We buy this stuff to enhance the joy in our daily lives; if somebody thinks their joy is increasing, God bless 'em.
One thing not noted (in this thread) are the motives of manufacturers on the break-in topic. My opinion is that manufacturers are wise to espouse the "break-in exists" theories. What they are really saying is, "if you don't like it right out of the box, give it a bit of time and you will like it more later. Don't base a decision on whether to return the product on first impressions." So, whether quantifiable, objective equipment break-in exists or not, they successfully hedge their bets by offering up the notion that your perception will change for the better. Genius, really.
I can't control enough of the variables and do not have good enough ears to have a valid personal opinion as to whether any changes that may exist are sufficiently significant to matter to me.
