Here's what might be happening:
1. When I buy a speaker, it's often cold outside, or it's been sitting in a cold warehouse for months
2. Bringing it home, it's never been turned on the electronics are cold, everything is cold or never been turned on. I'm talking about 0 degrees or less in storage.
3. Electronics burnin is absolutely real (I'm an EE) and heat and repeated usage absolutely does change things in the initial run
4. Combine the warming up of the box, warming up of the electronics, warming up of the rubber that's been cold and never moved
Once it's been running a few hours in my house for a few days, everything is warmed to room temperature, the rubber is now at room temperature (this is probably a MAJOR cause of the burn-in effect, cold rubber will act as a dampener as it isn't as elastic), the electronics have been fully running and the capacitors are filled to the brim and generating heat (so higher than room temperature).
I think people forget these facts, and that is most LIKELY the reason why I "hear" burn in, on subwoofers specifically, simply because the they have the most rubber and need the most power and temperature plays the biggest difference.
Throw in purchase bias, and confirmation bias and expectation bias, you have a stronger burn in effect than reality.