I have never once followed any kind of break-in period for any of my new vehicles and have never had any sort of issue. IMHO I think they are not neccessary.
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2012 GM 370Z Touring/Sport- Swift Spec-R, 20mm spacers, K&N Typoons, Z1 HFC's, Invidia Gemini, Kinetix camber, SPC toe, UpRev 310WHP/256TQ
2004 RYP S2000- Enkei RPF1's(blK)w/Dunlop Star Specs, Swift Spec-R, I/H/HFC
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