I sorta use the heat-cycle method in the beginning (first light-up) for the following reasons: you are work hardening and peening things by operation. You are also removing high spots via friction; get it too hot in this scenario and you'll affect the temper a bit because of localized hot spots. Even a little fat on the oil (a LITTLE), a little rich on the mixture (a LITTLE mind you) makes sense for a new motor/ fresh rebuild but isn't required. Holding down the level of friction and localized heat is.
After initial run-in, yeah, you want to cycle conditions which includes varying RPM, varying load, and keeping the motor where it's happy (that means no lugging, with resultant impact to bearing surfaces). It's a progressive thing. After a few cycles ride it like you stole it and finish the seating/peening process. Again, don't overheat.
I know using synthetics with 4-strokes can inhibit ring seating, resulting in very poor performance for a long time, which canyncarvr alludes to. No idea if this is also true of 2-strokes; I would guess not but that is a guess. IMHO, YMMV, etc. etc. etc.