I will probably get hammered for posting my opinion on this but... with every single new vehicle/motorcycle/jet-ski/tractor that I have ever owned, I have never broken any of them in. I drive them like I want to from the very beginning. I take very good care of my things so they last me for years. I am not saying that breaking them in properly doesnt make a difference, but so far for me, it hasnt. I bought a brand S-10 and didnt follow the break in procedures. I put 210,000 miles on it and it still ran great when I sold it. My personal opinion is that its not that critical. With large scale mining equipment, as soon as they roll off the assembly line, they are immediately put to work under tremendous load for years and years, working sometimes 24/7. I know that our equipment is not the same as the big stuff, but hopefully you see my point. But I don't walk around recommending this to anyone, because it could be that I have just been lucky. I would recommend following procedures in the service manual. Good luck!