It shouldn't be a contentious issue. The owner's manual says there is a break-in period. Case closed. I trust the designers and makers of the car infinitely more than anecdotal evidence from people who didn't do neither.
Of course doing anything else doesn't mean the car will fall apart, it just means that you're not doing the optimum thing for your car.
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2018 F87 M2 | LBB | Executive | Moon Roof | Apple CarPlay [2018 F22 M240 (sold) ; 2015 F22 M235i (sold); 2006 E90 330i (sold); 1983 E30 Coupe 320i (sold)]
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