I have long believed it is your ears acclimating to the new sound. In the case of speaker surrounds I believe that is valid but it is a short break in. Is it even enough of a change to perceive? Not sure about that.
Example, I just picked up an integrated amp. I set it up in my main listening room. First with my Forte and then with my Sonus Faber Concerto.
The Forte sounded really good. I switched to the Concerto. Completely different presentation, but it sounded good. Thin compared to the Forte. It took a while for my ears to accept the new sounds they were hearing. Better ? Worse? No....just different