This "phenomenon" really isn't so...it really
is true! In fact, some high-end (even ones that are really not outside some of our budgets mind you) speaker manufacturers will recommend a certain number of break-in hours before really judging their sound. It happens in headphones, too, and you definitely can hear it.
The thing is, when speakers and headphones are brand-spankin' new, they are straight from the factory and not settled into their natural operating range. This is very much like a car, indeed. After a little use, the speaker suspensions will get worked in, and the voice-coil will settle in around the spindle (probably tightens up a bit). Most serious headphone reviews I have read mention change in sound, and in particular, the common concensus at Head-Fi seems to be that the Sennheiser HD-280's will start to sound their best around 100 hours of break-in.
I think that headphones, due to their nature, can deliver quite similar experiences (of course the associated equipment will always matter; as always: YMMV
) to any user. Speakers, on the other hand, also have a room to deal with. This may alter how you judge the break-in, as the sound at different stages of break-in may sound completely different to another user in another room. But since one person can get the exact same sound from a Sennheiser HD-280 and a iRiver SlimX IMP-350 as another user with the same equipment, different people in those cases, will probably come to the same conclusions about how the headphones sound to them and whether or not they noticed any break-in (YPMV:
Your
Perception
May
Vary
).
Some say that break-in matters for
all equipment. While break-in matters in needles, I'm not sure I care too much about the break-in period of cables, pre-amps, amps, mixers, etc. because I will probably not have the equipment able to resolve those changes in sound, but whatever. I've heard it in headphones, and I'll probably hear it in the monitor speakers I'm bound to get one of these days, but probably not in my Xone:464 that haunts my dreams