A factory lapped barrel blank has yet to be chambered by the rifle smith . once the reamer goes in it will create some king of burr , its impossible not to by the action of cutting .
its is this burr that's removed by " running in". actually talk to the guys who are at the top of the game and you will be told the procedure they prefer .
A lot of Smiths take the guns to proof so they can themselves at least clean before each shot in proof.
Does breaking in produce a more accurate rifle ? well you wont turn the shooter who produces 1" at 100 into a 1/4" guy
does it extend barrel life ? no way to prove or disprove it !
Personally I do run a new rifle in always have, like i say if you don't you cannot go back but you also cannot go forwards saying it does not improve future cleaning or future accuracy and bore life