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Audio Myths... A mostly civilized discussion
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Headphones and speakers are mechanical assemblies. Like any mechanical assembly that moves there is some wear created by friction as the moving parts rub against each other causing a wear or polishing effect. It's going to happen just like in a new car engine. I'm sure this is measurable but to what effect this early break in period has on audible performance I'll leave for someone else to chime in on. I personally believe all speakers and headphone will have some audible difference after the moving parts finish wearing in, just can't say if it's always notiicable in a frequency the human ear can decipher