Speakers do indeed break in. Putting aside any mention of electrical changes; the suspension will loosen up. This means the speaker will sound slightly more "full" and "open" after break in. Differences vary across speakers though. I've heard drastic differences; or minimal differences after break in. It depends on the particular drivers.
I have my own break in procedure that will remain unsaid here, but 8 hours or so of moderate volume listening and you'll be broken in.
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