http://www.mototuneusa.com/break_in_secrets.htm
According to him, heat cycling is a myth and parts are already heat cycled at the factory and engines don't run hot enough to undergo this process. This person says the cylinder cross hatch pattern is designed to "sand" or "grind" down the rings in the first 20 or so miles of riding (so that the rings take the exact shape of cylinder walls), and to get the rings to press into the cylinder properly, you need to run it with bursts of full throttle in 2nd or 3rd gear. Lastly, he feels that if you ride the bike slowly at first, the cylinder will glaze and lose the cross-hatch pattern and you'll never have fully-seeling rings.
Just wondering everyone's thoughts on this as he offers some good info. Anyone disagree?