This is the first time I have ever heard anyone mention forming in crossover caps or wire, in my 40+ years dealing with audio, electronics and in discussing these topics with EEs. In power supply caps, sure- they're exposed to much higher voltages and sometimes, the current is close to the upper limit of their operating range but when we're dealing with speaker wire, the voltage and current limits are rarely discussed except WRT gauge and length. Even then, it's not really presented as voltage & current limits, more about resistance and voltage drop (which are related).
Now, if someone can show that low level signal carrying cables need to break in AND show how the small voltage & current affect the wire, I would like to see it.
Please note that the OP asked for possible reasons and I provided one, while at the same time being quite clear that I am not suggesting it is actually effective. I'm only providing information he can explore himself and come to his own conclusions.
In other words, I am not going to do his (or anyone's) work for them; and with respect highfigh, appeals in a forum post to get someone to do a bunch of work is not a proof of anything and is an unreasonable request.
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I don't have numbers to offer (I suppose to please everyone here I should start keeping records for the life of everything) but I do have a very good LCR meter **, and I do measure cables "out of the box"* and during the semi-annual maintenance (DeOxit, etc) if they are actually installed in the system. The values do change.
I do try to contribute to this forum, but it's difficult as sharks are everywhere, challenging everything, sometimes taking things out of context, rather than just seeing a forum post for what it is ... a forum post. Why I bring this up is because I did start a thread, once upon a time, in the Review section, about a pair of loudspeaker cables I aquired, and [planned to] install in my system to check out.
They weren't expensive but that's not the point (they would have been up against my DIY speaker cables, which I like very much, thankyou), but if you are serious you have to see how you stand against the competition. So every once in a while I "waste" some money on some popular cable, or someone I know gives me a set, to check out what I might be doing wrong, or what I might be doing right.
As part of my Post, I included measured values for LC and R. Before I even had a chance to install the damn things, there were three pages of posts from the shark pool. Did those values change? You will never know, because I abandoned the entire review process. What did I find when I cut it up? You will never know.
It was just too much. Three pages of posts telling me what I will hear ... re-read that if it doesn't sink in ... and who have never even touched the item I was referring to, let alone used it. The review was over before I started it, because a few dozen members of this forum had decided for me what the result would be. Well, why waste time actually plugging the things in then? Review over, I don't even have to write it. It's already done for me.
I will never again post any review on this site, ever. The experience was illustrative and whomever contributed, you got your wish.
So, let me take a dark drink of the Kool-Aid everyone here drinks ... wait for it ... mmmm. Grape.
There is no possible way any cable can have any effect on the sound.
Now, before I have to pee and lose the magic elixr, everyone should be happy now.
* "Out of the box" in this context usually means out of my workbench, not out of some retailer's inventory. But I do occasionally get a chance to have a look at some commercial offerings. And guess what ... sometimes I cut them up. I only mention that because I never, and I mean never, (not even the venerable owner of this site) see anyone review a cable and then cut it up to have a peek inside.
** And a Distortion Analyzer, and a 'Scope, and a bunch of other stuff you don't actually need to enjoy HiFi, but costs money and comes in handy sometimes, and ... wait for it ... could be used to measure cables. Like I said, no more reviews here, so we can leave it at that.