There are two schools of break-in
1) the manufacturer's intent: to adapt to the sound. the human mind is capable of equalizing itself to adapt for different environments. This is why a city boy in the country cannot stand the sound of crickets, while the country boy in the city cannot stand the sound of traffic. Different noises, and the person's brain has not adapted towards it. For this version of break-in, I will call it "adaptation" instead for this post.
2) mechanical break-in: this is claimed by manufacturers, however it seems that the only thing that needs to break-in on a driver is possibly the suspension of the driver, and in most cases, it is already at it's peak performance. The only real time I would see this mattering is in a speaker with some kind of defect that can corect itself through excursion...however if that is true, then it very well could be working in a non-linear fashion...which would be indicative of a poorly made driver.
3) any snapping or cracking sound is a speaker reaching excursion limits either way...not good man. Probably means the voice coil bobbin is misshaped in a way that it won't strike up against either the pole or the back of the magnet structure. Just my two red cents on that..
The proof is this: find a driver that needs break in...don't look at it on the speaker level...just at the raw driver level...that will give you all the proof you need. Modern drivers, even the cheap ones, are of exceptional quality compared to what they were 30 years ago. Maybe break-in was valid back then, I don't knwo since I myself am not even 30 years old yet, but I am sure that today's speakers sound just as good a year later, as they do fresh out the box.
So that leaves us with psychological conditioning (adaptation). It is this adapting to the sound that makes for the illusion of break-in's validity. People rely on their ears for everyday life, and as such have a near unshakable trust in them...it is this trust that snake-oil vendors abuse to their profit.
Pretty much, when choosing components for your system, go by what will give the sound closest to th original recording (use scientific tools if possible), but enjoy the fruits of your labor with your ears