You really gave a good answer. If you allow, I'd just add that warming and cooling have nothing to do with break-in. If it had anything to do with break-in, it would imply that warming and/or cooling leave a permanent change in material performance
AND that it does so only to a certain level where your gear is broken in and stays broken in. It was never a notion of never-ending breaking in.
This is very similar to cryo-copper BS. The explanation of the process would imply that after copper starts conducting better at low temp. it caries on conducting superbly after warmed up back to room temp. I wish it were so, you could make super conductors aplenty, just keep cooling the copper over and over again since it retains all it acquires once cooled.
But that's not the reason I post in this thread. I have a good break in story! I read the leaflet from the box of my Grado headphones. Now, imagine you produce a good piece of equipment but you have to deal with people refusing your excellent product if you don't have some snake-oil inside that the market perceives as necessary. So you try to accommodate both ends of the spectrum. You know that it's most probably the ear that gets familiar with the sound, so you give in just for a little bit, you say:
yeah sure, break-in, yeah, just don't leave them playing when they're not on your head.
I found this very clever. If you try to leave your equipment "breaking in" while you're away at work or something, you might get the feeling that it's taking a LOT of time, maybe too long to "break in" your gear.
It's just not happening, and then you end up on the What's Best Forum saying 200 hours is not nearly enough for something you bought.