I don't believe, and I say this from years of personal experience with both breaking in and not breaking in stainless factory barrels, that it improves accuracy at all.
What it DOES do, and I know this is true in my experience having identical barrels that were both broken in and not, is "season" the barrel a bit and makes it less prone to fouling....and also easier to clean. A sort of "layman's lapping", if you will.
Now, if it fouls less, then in that way it's more accurate than a barrel that fouls quickly and the accuracy falls off. I know Benchrest shooters have noticed this too, as I've heard them comment on this phenomona and its benefit during a string of shots where fouling could enter into their results and spoil a match. Hence, alot of bench rest shooters break their barrels in.
McMillan addresses break-in in sharpness of metal/accuracy terms alone, and doesn't address, ever, what to me is the REAL benefit of the slow breakin process. So, on that note, I think he's being very short sided and is frankly wrong about it.