I went to the Porsche & Ferrari Factories recently, & they both said that the engines are dyno run & require no brake in. The Porsche engine guys said that they had to put the break in stuff back into the owners manual to stop people from calling the dealership. The Tires, brakes, & gears however do have a break in period that varies between 80 miles to 500 depending on manufacturer.
On a personal note, on my race cars, other than cam break in, I do a few laps @ 1/2 throttle & bring it in & check for leaks etc. Then by the 3rd session I hammer it & have never had a problem. My race engines require rod bearing changes every 30 race hours & we have never had a failure using this procedure.These are porsche engines.