Bold answer, but you don’t show any proof. Whoever claim the breakin is real just say “it sounds better” but that is a personal opinion.
I personally have owned dozen of speakers/headphones in my life, I never saw any magical change after either 20 hours or 200 hours (that is my earlier sarcasm, it looks like there is no consensus on the duration of the breakin interval, just “good” numbers like 100, never 121) but I don’t use it as a “proof”, I just read the results of the tests (like
@amirm did in this conversation), there are not many of them (it is not easy to do) but all show that the change in speaker parameters is away below the human perception. The parameters change much more depending on humidity and temperature, because the speaker suspension is made with rubber, and the rubber elasticity depends on the environment. And even in this case, there is no evidence that the change is audible. When I buy an elastic band, it is good to use just out of the box, there is no warning on the box label that warn me to stretch the band for some amount of time before using it.
You tell me to go and read the thread, another way to patronize the other people, who tells you that I didn’t.
@amirm did a good job on his test, it is now up to you to show the opposite, but with a scientific experiment, not with bold claims or that the audio manufacturers say so. Audio manufacturers make a lot of claims just for marketing reasons. And there are also manufactures that don’t believe in breakin at all.