With the older methods of barrel making, rough barrel interiors, especially on the lands, was very common. This rough surface scraped metal off the bullets in a random manner, leaving fouling in the barrel and bullets with uneven surfaces, both contributing to inaccuracy.
While modern barrel making has eliminated many of those problems, many folks think that firing a certain number of rounds to smooth out ("break in") a barrel will bring out the best accuracy. It is not as hard and fast as some folks think, but often a barrel really will shoot better after firing some number of rounds. A rifle belonging to a "one round a year" deer hunter may never reach that point, but many folks prefer to fire some number of rounds (the iffy nature of the whole thing is shown by the wide variation in the recommended number of rounds) when the rifle is new, to get the benefit immediately. Another way to "break in" a barrel is to fire bullets with abrasive to "fire lap" the barrel by smoothing out any rough surfaces.
Obviously, if firing can smooth out a barrel, it will also wear a barrel, from the friction of the bullet and the hot gases from the burning powder. There can also be wear from other sources, like cleaning rods. At some point, the barrel wears or erodes to the point that the bullet will not be stabilized and accuracy will suffer. One major cause is throat erosion. When the powder in a cartridge begins to burn and turn to gas, the gas first expands the case neck. But the bullet, due to its own inertia, does not move immediately. Instead, hot gas rushes past the bullet and enters the barrel throat, where the rifling begins. That hot gas eats at the throat metal and the rifling and eventually erodes away the rifling. When that happens, the bullet will not enter the barrel straight, but will slew into the eroded area and distort before reaching good rifling. That will cause inaccuracy, and it is said the barrel is worn out.
Barrel life is expressed in the number of rounds fired between the barrel being new until its accurate life is used up. Depending on the caliber, and other factors, that can be from 3000 rounds to 10,000 rounds. Rapid fire and allowing a barrel to get very hot will reduce barrel life.
HTH
Taliv wrote: "...there's no relationship between barrel life and break in as far as i am aware..."
Well, there is. but not the way one might think. Every shot adds to barrel wear. If, on average, a barrel of x alloy in y caliber will last 5000 rounds, it will last 5000 rounds. If a shooter fires 1000 rounds into the backstop to "break in" the barrel, the usable barrel life will be 4000 rounds. Will the next 1000 rounds be more accurate than if they had been fired without "break in"? Ah, that is the question, isn't it?
Jim