LMAO, what is even the debate here. Sounds like ppl debating about whether the earth is flat / round all over again because theory says or because my past experience told me...etc.. That's why the forum owners are taking time to test them, your opinion or your theory need not apply.
Different drivers made out of different materials, different sound production mechanism, some bigger name manufacturers might be using high quality material, already ran hours of stress test, some cheap or indie speakers might be shipped directly from some chinese factory and immediately turned over to the customer. I just checked my speakers again...it's some dull plastic like material ..not even sure if there's any wood/paper fiber on it.
I had speakers that didn't require break-in and 10 secs , 50 hours..no difference detected..
and had a set with explicit instructions to break in and it did make a difference..
IMO, If the manufacturer says it requires 10 hours of break in, then give it 10 hours of break in. take the 1st measurement before and the 2nd set after and see if it there are any real differences. If the manufacturer said nothing, then don't. Eventually, we'll see if break in does apply to certain speakers or whether it applies to none at all. If ppl have been arguing about this for 50 years and there is no general consensus, then obviously the evidence from both sides are weak as F...time to put it to the test