Their seems to be a lot of different worlds of thought on this subject and I think I've heard most of them. After reading the information found at the following site and talking to many high HP builders this guy makes a pretty good case.
Take a look at this and let's get some feedback going with all the pros and cons you can think of. It is a critical aspect of ultimate engine performance and long engine life.
Check it out: http://www.mototuneusa.com/break_in_secrets.htm
Max
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