I am firmly in the "do it" camp, with some conditional statements.
* I do not believe breaking in a mass-produced (hammer-forged or button-rifled) barrel will make much difference in the long run, although some barrels show improvement over time. They are so rough and inconsistent on the inside that it is amazing to me that they shoot as well as they do. Sure, you can fire-lap them, polish them, etc, but that will not correct bore diameter variations and bore runout variations, although it may reduce their effect. I know, I know, your rifle's barrel is shiny when you look through it. But have you ever really looked at it? Like with a borescope? Look on YouTube, there are videos of borescopeing the inside of several barrels.
* Before I even heard of Gale MacMillan, we were told how to break in new barrels (start with a clean barrel, fire a few rounds, brush, swab, repeat, until patch comes out without copper shavings), but barrels we were breaking in were broach-cut (drilled, sometimes reamed, broached, all to +/- .0005" or so). If they were lapped at all they were probably lapped a few times just to knock out the burrs. Those days are gone, no one I know of still broaches barrels. Premium barrels nowadays are so far removed from that, it boggles the mind (drilled, reamed to +/- .0001", honed on a precision hone to +/-.00003", button rifled or single-point cut to +/- .00005", then hand lapped with an abrasive-coated lead slug, then checked with laser equipment that didn't even exist when I started shooting).
* I do believe that a break-in of a hand-lapped premium barrel will help. It reduces fouling buildup that occurs because of minute particles being shaved off of the bullet (by burrs left in the throat from chambering) and vaporized then redeposited. So shoot 1-5 times, brush, swab, examine the patch to see if there are any copper slivers, then repeat until the patches come out clean. Will it make a HUGE difference? Probably not, and most people would never see the difference anyway. Should take maybe 15-25 rounds if you have a good barrel. It will take you that long to get it sighted and fire a few groups, so enjoy the practice.