I suspect this is one of the typical deals that everyone paints with one broad brush. If you've got a factory barrel that was #999 and they change the tooling every 1,000 rounds, it probably needs a break-in.
I read the factory recommended procedure for AR-10's, and one of my friends did it with his Remington 700 in 22-250. Shoot one, clean, LIGHT polish with polishing compound for maybe the first 10, then shoot 3, repeat until you'd fired something like 30-50 rounds...don't remember exactly.
All I know is, by the time he was done, 5 shots were going into a dime at 200 yards. A polished barrel is easier to keep clean.
Some of the very best custom barrels are hand lapped (broken in).
Now you'll get some guy that says "well, I never broke my barrel in and it shoots 1/2" groups at two miles". The only absolute is there are no absolutes YMMV