One only needs 2 identical loudspeakers, one well broken in and one freshly assembled.
We did this. break-in is very real. The speakers sounded quite different. After that one had some time on it, it became more or lessindistinguishable.
One prominent very experienced loudspeaker unit designer has said he has deigned spiders that take 1500 nor to break-in.
Electronics also break-in, but it is subtler.
Both sources talk about only small differences. This is telling. The small stuff is what allows a hifi to have greater ability to tell the nuances of an instrument, voice, and the important stuff that allows the illusion of sound space/image.
This small stuff, its DDR, is what makes the difference between a great hifi and a good one. And as of yet noone has figured out how to measure it yet.
Objective measures still leave a lot to be desired. Very useful, but limited.
To quote Floyd Toole:
Two ears and a brain are massively more analytical and adaptable than an omnidirectional microphone and an analyzer.
dave