i cant be bothered to have a cat fight, but this has been discussed many time b4... a post from another forum for example:>
"It goes for spl especially!, I helped build a couple spl sound competition systems, for meca, and various other spl competitions. If you don't break in your sub woofer before you put 3000watts to it, its over. Buy another speaker. The main one i broke in called a kicker solobaric L712 i let it sit free air, and play at 18hz for 24 hours with 100watts, the amplifier i put the speaker on had 1800 watts and the speaker was rated at 700 rms, and 1500 peak watts i beleive. Now the reason i could crank that speaker up and never blow it, is because like brent said, it was flexible and it sounded a lot better afterward. What'll slowly tend to happen if you don't break it in, is the voice coils will slowly heat up, causing distortion, and suddenly, (especially if you run ported box) your voice coil will start smoking. That speaker had a protector coat so that before the voice coil started really getting messed up you'd smell funk. But not all speakers have that, and once the voice coil heats up past it's limit, it's Flame on! So break it in!"
that was taken from the first site that came up in google >
http://www.sr20forum.com/archive/index.php/t-107093.html