My 2 cents: I had an old neighbor years ago who was a mechanic. He was not overly concerned about break in - he built many hot street V-8's. The one thing he always emphasised during break in though was DECELERATION, because even though the engine is revving, it was not under the same load at at a particular RPM range as an engine ACCELERATING through the same RPM range. The benefit, he said, is that there is increased oil pressure and lubrication with reduced loads while decelerating, compared to the load on an accelerating engine. Thus, there was adequate lubrication with the engine at higher RPMs, without the stress of acceleration. More oil slopping around on the parts with less combustion heat and stress. Its easy to do - try to get onto some downhill sections of road, coming down in 4th, or 3rd gear, varying engine speeds, etc. With modern production procedures break-in is not as critical as it once used to be. Like someone said earlier, use common sense, change that first oil on time, use a quality replacement and try the downhill deceleration routine if you have the opportunity.