In some way its true, but not entirely. Please read this paper by SB acoustics :The only significant break-in is the owners ears.
”Prior to measuring T/S parameters, the drive unit should be broken in – for two reasons. If the suspension of the drive unit is not broken in, its compliance will slightly increase during the measurement, thus affecting/distorting the results. Furthermore, eventually the drive unit will end up being broken in (it actually does not take that long), which is why it is recommended to use T/S parameters that apply for a broken-in drive unit when calculating box volumes and tuning frequencies. The free air resonance frequency typically drops about 10-15% during break-in, as the suspension compliance increases. This directly affects the Q-factors and the equivalent volume.”
This is from techtalk:
After 13 hours break-in the differences seems to settle . The fs after 0 hours break in was 46 Hz, after 13 hours it was 38,5 Hz.
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. Thanks.