From my experience break-in is real, but...it depends on the driver. About 30 years ago I purchased a pair of Dali speakers which changed a lot during the first four hours. From sounding plain wrong to making music.
Then a few years back I purchased a pair of Yamaha HS 8 and noticed no change at all. This has been the case with some other models, as well. Anyways, I felt I needed sub-bass for my HS 8's, so I purchased an active subwoofer with a Peerless XXLS-835017 driver. It sounded awful, but I knew from experience that some drivers need break-in. It took about two weeks to break in. Again, the biggest improvement became evident within four hours. I decided I needed more bass and bought another unit. Same thing happened. I then bought another two units and the same thing happened again.
The explanation from an interview with a driver manufacturer in Scandinavia, was that the glue they use for the surround in some models hardens from the movement of the cone. The manufacturer also had the drivers sitting on a shelf for a few months before shipping them out.
So while the before/after measurement may look almost the same it's impossible to not hear any difference with some drivers.
Edit: I'm guessing the ever so slightly dynamic change when the glue is hardening is noticeable but doesn't really show up in a sweep.
Edit: Replaced 'suspension' with 'surround'.
Edit: Clarification: To my ear it sounds that some drivers sounds faulty or defective when new, just doing something wrong, and then becomes fully functioning. Not so much as going from good to great.