Break in time is so misunderstood. The naysayers tend to look at anything that they have as a finished product. This is especially true in any mechanical system, like a loudspeaker. There are so many interactive mechanical systems at play that go unconsidered.
Remember this is all IME, IMO.
A couple few of these are:
Suspension surround
Suspension spider
The cone itself
Each of these things has to reach equilibrium and this can take many hours to get happy
The voice coil is another thing. It has to establish its' mechanical position on the former under heat to be where it will be the most efficient.
I have seen T/S parameters change more than 30% from out of the box to broken in. Case in point is the Dayton PS220 speaker. It sucks out of the box, being hard, harsh and with no low end. I broke them in with about 200 hours on a Variac (60Hz) at 10 - 12V and it is an entirely different animal. The only problem after break in was the cone/surround resonance at 3.6KHz. That was easy to deal with in the digital domain with a VST EQ plugin through my Mac.
Wire needs to bias the dielectric. Same with capacitors. Electrolytics break in in about 10 hours. Teflon can take 500 hours or more and go through many changes during that time. PP is around 100 hours-ish. I'm not convinced that the conductor is subject to break-in as much as everything else, but that flies in the face of my next observation, so here I go.
Base metals are one thing. Platings are another. Here is what I have found:
Pure copper for AC is THE BEST conductor.
Common brass is merely OK.
Mill finish copper is a tad on the murky sounding end of the equation. Polishing copper to eliminate micro-arcing under power is EXTREMELY beneficial. Everything is just better... everything. There is more there, there. Again, this is a noise issue.
Gold plate is warm-ish depending upon the base metal. Gold over brass is no better than unoxidized brass, but considerably better than oxidized brass. Keep your brass connectors clean. Read this as common residential receptacles. My favorite treatment was suggested, and given to me by Triode Pete. Jena Labs Contact enhancer. Way better than DeOxit that tends to get gummy and attract lint and other contaminants. That being said, DeOxit is better than nothing. Just don't use too much.
Beryllium copper. Not as conductive as common brass or copper, typically. This is not necessarily a bad thing. Conduction thresholds for some very low level noise just dies at the interface. (see Rhodium)
Rhodium. Not a good conductor. What a pisser. For years, I hated that plating. ALWAYS was harsh and grainy sounding. Mea culpa: I never let it break in long enough to get past the harshness. Add to that the fact that it is schizophrenic bipolar. It will sound good and then just suck and back and forth until it comes in. After that it can be the most revealing (in a good way) low noise base metal plating available. Take the Furutech GTX NCF receptacle. Sounds like $280.00 down the drain until about 200-300 hours. Then you (we) wonder where it has been all of our lives. I got in an online argument with Ben from Mojo Audio over rhodium, because I was ignorant and stubborn. I apologized and now know that he is absolutely correct concerning rhodium. Properly broken in it is the most revealing and neutral plating available. Stupid expensive, but for the finest systems where only the best will do... IF you (we) are searching for neutrality.
All too often neutral is not what our systems need. Materials are the spices that finish our systems, just like for food.
Now, a different animal. Cladding is always better than plating for conductors. Plating is normally measured in microns whereas cladding is measured in thousandths of a millimeter or inch. Thicker is always better. Since skin effect is at play ( yeah... I know: blah, blah, blah....../.. ) in audio is an important issue. Unfortunately, this is normally not an option and we get what we get. Silver CLADDED 99.999 copper is awesome. Unfortunately the only reliable supplier that I know of this wire is out of business. Damned shame, but there are still a lot of good options available. The Permalloy plating on NOS WE wire is extremely good and it is repeatable and reliable. Too bad they are gone. Too much of the WE wire available on eBay, etc is NOT the real thing, so beware.
Break in is a weird, but essential issue. Do it right and it is a good thing. Think about break in recommendations for new cars. They NEVER say: Give it HELL! Valve guides and main bearings don't like that very meuch. I know from many years of experience with IC motors.
What say you?