intersting read…
while looking for headphone mods and the like i ran across this…interesting read…(and i don’t want to hear about how dumb audiophiles are…there is some truth in the theories)…
very interesting.
Funnily enough I purchased a new pair of cans on the weekend. And I did listen to them on the ipod for a couple of hours starting at a lower volume then increasing throughout, thinking to myself that I will break them in slowly before puting them through their potential. Whether or not it will make/made a difference I dont know. Im content either way 
i would think if you want to break them in you just plug them into the computer at a moderate level before you leave to work…put some music on repeat…
being a car audio guy i have definitely heard/felt the difference between new and broken in subs…
Interesting - thanks Keith.