This is from an email that I had received from Grant at Shunyata regarding breakin. It gives a good explanation:
"KPIP is one of the top 2-3 inventions of Caelin's in terms of a performance-added process. Similar to cryogenics, KPIP alters the molecular structure of metals in a profound way. We possess two cryogenic tanks and had been using them for all conductors and metals over the previous 17 years. With the advent of KPIP, these two tanks have been rendered obsolete because they do not make any difference in performance after the metals have undergone KPIP. For example, if we KPIP an interconnect, that product will dramatically outperform the same interconnect that had been cryogenically treated AND broken in and used in a system for two years or more. We tested this in many different systems, ours and our long-time customers, so that much we know.
Settling after shipment will always be required for electronics, speakers and cables regardless of the preparation at the factory and yes, it can take 3-4 days of use to re-set any cable after shipment. For new cables, it will take up to twice as long if no prior conditioning takes place, so a week and sometimes more. Additionally, prior to KPIP, all of our cable products would sound much worse on days 2-3 than they did on day one. WIth KPIP there is usually a "good" starting point, then only a improvement over time with no hangover on day 2-3."