It's just money, and if it helps you sleep better at night...it's money well spent.
Let's face it, the logic behind a break-in service job is to remove the small filings that were expected to be generated as parts wore fast during the break-in period. I believe the much higher tolerances and metallurgy used today in an engine have somewhat minimized the generation of these small filings. Secondly, that is the point of the oil filter in the first place...to remove from circulation the small cuttings. And in the lower unit, that's the job of the magnetic plug.
One should note that on my most recent vehicle purchase (about 4 years ago), I specifically asked about this at the dealership and they said no. The first oil change was meant to be done at 10k. So it would seem that at least Toyota is no longer a believer in an oil change immediately after a prescribed break-in period, and they're kinda known for long-lasting engines.
And, of course, when all else fails...the owner's manual should list the intervals for servicing.