I think you will find many different opinions on this.
I personally don't think there is a need for break in anymore. With today's technology engines are built with a much tighter tolerance so you don't need to break in.
Manufacturers like ducati run their motors at like 9,000 rpm for a few minutes in order to pass quality to be put into their bikes.
What's The Best Way To Break-In A New Engine ??
The Short Answer: Run it Hard !
Don't believe me read this article...
http://www.mototuneusa.com/break_in_secrets.htm