When you're breaking in an engine, you're wearing down the micro-imperfections in the various moving parts until things are smoothed and "seated". For instance, the oil rings to the cylinder walls. The special needs with that are no lugging the engine and no keeping the RPM's in one place. You should always be moderately accelerating or backing out of the throttle for the first 500-1000 miles, change the oil, then drive it as normal.
Breaking in of subwoofers and other drivers happens no matter what approach you take. The spider is impregnated with phenolic resins that are pretty stiff, even if only on a micro-level, and as you put the driver under excursion duty it progressively creates tiny cracks in this resin. This is the softening of the suspension. If you never plan to abuse the driver, you likely won't need to do any break in. It will be fine to "plug and play", and you may notice a slightly less boomy character over time as the break-in happens in a gradual manner.
If you DO plan to take a driver with an incredibly stiff suspension and beat the living piss out of it for the deebeez, you may want to ease into things. Now, hispls is right in what he wrote but even a driver that was designed properly can experience the side effects of not giving the suspension at least some small version of break-in. This can be a lead letting go, or it might be a tear in the spider someplace and these can be the result of things pulling tight that are not able to give as much as they will be able to later when things are softer. Ask me how I know.
The one that people don't see coming, though, is the heat that is a result of you dumping gobs of current into a coil that is not moving as much as it could if the driver were well-beaten and moving a bit easier. Those brand new tight suspensions can lead to a smelly coil quick fast and in a hurry. You go full throttle and you can't appreciate that this is happening, you may be the next victim of not properly breaking in the suspension.
Overall, about 50-200 hours is the range where the measureable change takes place. But as the others already indicated, the change is marginal and has very little if any effect on the Cms, Vas, Fs and other figures.
It's more a common sense thing to just ease into things. As men, we all learn that simple lesson at some point in our lives. Right? Pickin' up what I'm layin' down?