What I've gathered about break-in is that it isn't your speakers that break in, it's your ears. It takes a little time for everyones ears to adjust to the sound of a new speaker, so by saying you have to break them in 100 hours before they will reach their full potential, it's actually saying that after about 100 hours your ears will have adjusted to the new sound being produced. That's my opinion, of course, there are a few different thoughts to it, and if you want to break in, no one can really stop you.
Mike