For anything with mechanical components (speakers) break-in is clear and measurable.
Here is an example for some Audax driver. Vas changed the most, which one would expect.
http://www.vikash.info/audio/audax/
Anyone with speaker building experience will tell you that you should not measure Thiele-Small parameters until the driver is thoroughly broken in.
Electronics are more debatable (though capacitors can change in value with voltage applied over time) and cables more debatable still.
For drivers though it is not debatable. The differences are easily measurable.




















