Oh I actually forgot to say this yesterday; but even though I believe that some of the break in is attributed to us getting more comfortable with it I am a believer in real break in.
My girlfriend heard the Martin Logans on day 1-3...but I was in the middle of moving so after that she wasn't around much
But the other night came over and we played the same tracks and she was blown away. Was at the 150 hour mark or so...she thought I was full of BS when I said the break in thing.
So there you go. Its real and there's other factors as well.