From what I understand, it's a myth. More or less your ears are getting used to the sound of the new speakers. The myth is that the suspension needs to break in, and eventually the speaker will reach a volume level/smoothness that is desirable.
I spent a long time in car audio forums, listening to people who actually build speakers talk about this.
Anyway, that's my 2 cents.
That being said, I am generally careful around new speakers...grin