What is the basis for the belief that a mechanical device, speakers especially, would change over time? If they require break in for the first 200 hours for optimal sound, and it’s interesting that it’s always a round number in the 100’s, what is preventing it from continuing to change over the next few hundred hours and so on, continuing to change to failure? Is there really a “bathtub” curve for flexion of the suspension material, a’la MTBF?
This isn’t like breaking in an engine in which the bearing surfaces are getting smoother and hence experiencing less friction improving performance. This is a flexible material that is being flexed and stretched. A change in those properties would seem to require a chemical or molecular change, not simply usage.
i believe the only thing that is “breaking in” is your perception.