I would say, in the case of your speakers you are absolutely right. You have accommodated to their sound.
In other cases electromechanical “ break in” does occur. I actually measured it with a set of tubes. I think this is true of cartridges and ESLs for sure. However there are many items that do not break in including cables and most solid state electronics. Any suggestion that they do is psychological. People will swear they hear a difference and they do but that difference is at the other end of the chain. The sound of my system changes with my mood. I’ve learned not to make changes when I’m in a bad mood. Another issue is that more accurate sound can initially sound worse until you have a chance to listen to a multitude of program sources. I’m comparing two different step up transformers now. After initial measurements I installed the most efficient pair. I’ll listen to them for a month or so before switching over to the other pair.
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