<font color='#000000'>Even if it's a bit late, let me offer my usual contrarian opinion.
While speakers are in part mechanical systems, they're pretty simple ones and don't have the tight mechanical tolerances or undergo the stresses of, say, a new car engine. So there is not likely to be any harm in not "breaking them in" before listening at normal levels. In fact, playing loud pink noise or any test tone through a speaker, whatever its age, is much riskier than simply playing music at a normal listening level.
The scientifically-minded audio writer Tom Nousaine once related a test he ran on several identical drivers before and after a period of "break-in". He found that, while there were measurable differences in a single driver before and after break in, the differences were still within the normal manufacturing variations to be found in a sample of several identical brand-new drivers from the same maker.
Another article I read quoted a person from a major speaker manufacturer to the effect that any break-in happens during the normal quality control checks before they leave the line.
I have never "broken in" speakers and have not discerned any need to. The changes one observes in the sound of a newly acquired speaker over a period of days or weeks is more likely due to their aural perception adjusting to the new speaker. Kind of like the way city dwellers learn not to hear traffic noise, for example. But basically, a good speaker will sound good right out of the box and for its entire life afterwards. And a poor speaker will always suck.
So: take 'em out of the boxes, hook 'em up, grab your favorite discs and enjoy.</font>
