I think it's wise to be skeptical, especially considering how many top shooters and ultra-accurate rifles there are that aren't impressed by break-in.
A true cynic can claim that some of the barrel manufacturers push break-in as a hedge against complaints. "Well, did you break in the barrel with one shot/cleanX10, 2 shots/cleanX10, 3 shots/cleanX20, 5 shots/cleanX50, 10 shots/cleanX100, and then wave a dead chicken over the muzzle? No? Well then of course it won't shoot! Not our fault!"
My POV? I used to spend agonizing days and weeks breaking in new barrels. Eventually I quit. Fifteen years of range notes showed ZERO difference, although I find that almost all my rifles got easier to clean after they'd been cleaned many times -- especially after I switched to JB on a patch rather than liquid solvents. As far as I'm concerned, the only thing break in does is accelerate a process that's going to happen anyway. You can do it all right now or let it occur naturally; doesn't really make any difference to the gun, or to the amount of work that ultimately goes into it.
The warnings of ruined barrels and life-long accuracy woes are complete BS, as far as I'm concerned.
HTH!