spinali, I love the Blog you linked to as its a very good summary of pretty much everything I've seen on Break-In. I particularly zeroed in on this:
Break-in has actually been measured with full-sized speaker diaphragms. The larger the diaphragms, the more potential break-in.
Those with the 'varimotion' diaphragm in AKG phones may or may not agree with me when I say that these are the only headphones where I would be prepared to claim a significant change between hour 5 and hour 200 : the tough part is that I will never be able to prove that. We could have a team of scientists work on this for weeks, publish peer-reviewed papers in respected journals, appear on talk shows - WHATEVER - for those who dont believe in burn-in, it wouldn't matter a zac. If I believe in the teaching of the Buddha, and you dont, it only becomes a problem when I decide to become an evangelist for Buddhism over all other religious/philosophical and ethical standards.