Its obviously a debateable topic as to whether a break in period is even necessary or required among the audiophile crowd, so I guess its a matter of preference. In theory, this is to loosen up the tolerances quicker so it gives more 'aged' or worn in and used sound as opposed to the 'new sound' that some audiophiles claim to hear.
In the real sense, I'm not that stuffy to give a rats rump unless I would think it would make a noted difference in the performance of the product. In theory would it or would it not make a discerable difference. Probably I would say, only to someone who really is looking for something.
I did happen to buy a new pair of them at a reduced price and, in the minute or two I tried them out I thought they sounded like crap, very flat, no coloration.. now, I have yet to do this breaking in period, but I would hope it would make a possibly a difference..but maybe it won't.
I'm quite sure I have to make an adjustment in how I listen with them as well as how I hear them as they are quite different from any phones I've used.
So based upon that, as well as a recommendation I read on a reviewer of these specific phones to have a break-in, is why I suggested it.-Good enough?