Well, I'm only scratching the surface of the whole audio thing, but it seems like there's science out there about cables that's somewhat specious. When I changed subwoofer cables recently (for practical reasons, explained above), I was surprised to find a pdf file on the Cobalt Cable site entitled "Common Cable Myths Explained." Here's just two of the myths, one specifically dealing with break-in:

Quote:
Myth #5: Cryogenic Treatment improves cables.
We know we will probably upset a lot of esoteric cable fans out there, but the reality is that the science this is based on is completely false. The theory supporting cryogenic treatment for cables has to do with molecular realignment. The argument is that when cables are manufactured, the molecules are arranged in a random pattern. By cryogenically freezing your cables (and letting them slowly return to room temperature), you will realign your molecules, allowing for better electron flow. OK, now for the truth. This is impossible. Cables are SOLIDS, and the molecules cannot realign themselves (it is like asking a fly in an ice cube to please rise to the top of the cube, while frozen). The only way to really realign molecules would be to run almost as much current as it would take to melt your cables, which would destroy all insulation on the cable, thus ruining the cable.

Myth #6: Cables need to break-in before being at their utmost. This myth is similar to Myth #5. Basically speaking, the logic goes that you need to introduce a signal to your cables to get the molecules to realign. As with myth #5, it would take so much “juice” to be run through your cables that the conductors would practically melt in order to rearrange the molecules. Our favorite has been “break-in service” offered by some companies where only one end of the cable is plugged in. We don’t know whether to laugh or cry about this. Another quick note on break-in, we have found it quite common for manufacturers to use the “break-in” period to get people out of their return window. In addition, it is a fact of life that if you have had an item in your system for several weeks; you are likely to not want to go through the effort of tearing apart your system to return something. Also, in our opinion, the phenomenon of break-in has to do with the break-in of your brain, rather than the equipment. Your brain naturally likes what is familiar, and if you re-train your brain to like a new sight/sound, you will most likely favor this new sight/sound.
FYI...
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This ain't for the underground. This here is for the sun."
-Saul Williams