Those who say they can hear a difference in a broken in speaker are only fooling themselve since aural memory is somewhere in the area of several seconds at most.
ADD?
Fortunately, humans aren't homogeneous in traits and abilities which really wreaks havoc on applying averages upon the individual - much less contestible theories.
The theory of break-in is to work in the flexible suspension mechanisms (spider and surround). Depending upon materials used, the surrounds especially can start out a little stiff on the woofers and/or mids, which will make the speakers sound like they have a little too much trebble. The proper design of a flexible suspension system provides for the fact that the material will spend the majority of its life changing very little. It starts out stiff, works in quickly, then very slowly works in some more until years later it falls apart (think shoes).
My experience has been that, depending upon brand, some speakers do indeed need break-in.
My NHT SB-1s needed a little break-in when I first brought them home, but after about a week of casual use they sounded more like what I had heard in the showroom.
Another time my wife and I were comparison listening to speakers in a store, and one brand really stood out as being too bright, making vocals sibilant. The salseman then told us he had just put them on the shelf that morning and to come back in a week. Two weeks later, we were listening to the same speakers and they sounded more in league with the rest of the higher end speakers.
Other brands, such as my DCMs, didn't change in any way I could perceive after playing them for a month.
That's my experience. Now you have both sides.