One of the stories goes is a maker of stainless stele benchrest barrels came up with the concept of breaking in barrels as a means to sell more barrels. With some benchrest calibers, the lifespan of a barrel (or at least providing the precision a benchrest shooter demands) is roughly 1000-1200 rounds before they see any degradation. A break-in process is going to take up at least 200 rounds, so that's 200 rounds closer to the time of barrel replacement.
I have found the process of a thorough cleaning and follow up cleanings has improved heavily fouled barrels when buying a used rifle. However when it comes to new barrels, I haven't seen any drastic "before and after" type results. Al this extra "de-burring" and removal of machine marks sounds credible, but wouldn't it happen anyways through regular usage?