There is one thing that I can see barrel break in allowing for....
Ease of cleaning at some point down the road.
Some rather rough barrels from the factory will be like a freaking file or sanding paper on the bullet jacket, this will cause copper fouling to be EVERYWHERE inside the bore and it's no wonder why some barrels are referred to "copper mine" barrels with respect to the amount of fouling they have.
Early on in one of these rough barrel's lives, it will hold a lot more copper fouling in the pitts and rough spots of it's rifling than if it's had 100-200 rounds through it's bore and has been honed down or polished out a bit. By doing some of the break in processes, what you are doing is removing the copper fouling before the round count gets too high and it becomes a real pain in the ass to get rid of the metal that has fouled the barrel, then once it's gone the pits and rough spots are probably still there to cause it to happen all over again.
Shot one, clean, shoot 3, clean, shoot 5, clean, shoot 10 clean, then shoot 20 and clean. That's just ONE of the many recommended break in processes.
The thing to keep in mind when doing this is that as you move through the break in process you should see the task of cleaning become a bit less of a chore as time goes on.
The thing that probably would suggest whether you should break in a barrel would be whether or not you get a ton of fouling out of the barrel for the first few shots.
This is VERY obviously demonstrated if you were to compare a high dollar barrel with an excellent finish and professionally honed by the barrel maker to something like a roughly machined barrel like often comes on a factory tube.
BIG differences in cleaning. Accuracy with a rough barrel can still be good but hell if it isn't a pain in the ass to clean and to get it actually clean.
I whole heartedly agree with various posts I have read by the late Mr. McMillian, some decent threads on the old Firingline forums regarding this. Break in is essentially "wear" on the barrel.
Thing is, a lot of older worn barrels clean very nicely when compared to fresh barrels.
That's why all the money for a high grade barrel with excellent bore and the reason for going through the hassle to get one
Chrome lined barrels? Stock that rifle up with ammo and start shootin! Very likely that you will not make a meaningful difference by trying to do a break in.