I was researching this too when i bought my new AR this spring. Seemed like most competition shooters have a barrel breaking procedure, similar to what Big Iron said. Others said that a cheaper barrel can benefit more from break-in than a custom/high quality barrel will, like Suppress said.
At the end of the day, when i actually get to the range to shoot my AR, i will clean it before i get there, then fire 5-10 rounds through it, clean it copper solvent, and repeat several times. I ordered my upper from CBC Industries for $300, so i want to help it out as much as possible. Now if it were a WOA barrel, may not need to break it in.
There are so many opinions both ways on this topic, and it varies for every shooting discipline.