Breaking a engine vs breaking in an engine don't really relate, sort of, breaking a engine is a mechanical failure caused by poor tune, poor fuel or pushing your parts past their limit, and no mechanical sympathy to a point.
Breaking IN an engine is all about mating parts, bearings, cams, and ring to bore seal, you need load to do this properly.
By load I mean boost, on and off repeatedly, and this needs to be done in the first couple of hours of operation.
I let my temps come up and slowly ramp up the boost, lots of pulls, starting low and gradually rising to full boost runs.
After a while the bearings, cams and ring to bore have been pushed into each other and found their home.
If you don't do this your parts will bed in, but, due to limiting the load they will not seal/bed correctly, and once you have worn the surfaces down there is nothing, short of new rings and a hone, that can undo it.
There is lots of real data on the who's and why's IRT this, all about metallurgy and thermodynamics and other black magic, which is always a good read.
This guy expains it better than me >
Break In Secrets--How To Break In New Motorcycle and Car Engines For More Power