Breaking in an engine basically seats the rings to the cylinder walls. Since nothing is perfect, there are tiny gaps between the walls and the rings that are filed away during the first few hours of riding. As long as you change the rings and/or hone the cylinder you should break it in again.
Now here's where the gray area is... Years ago rings and cylinder walls weren't machined with as close of tolerances as they are now so the break in is less important now than it was. Some can get away with not breaking in the engine at all and some will snag a ring or create excessive heat in the cylinder during the break in process and either destroy the engine on the first couple rides or potentially shorten the life of the engine. The heat is the biggest issue for not "giving it the beans" right off the bat.
Think of it like breaking in new brake pads to your rotors. If you go out in your car with your current brakes and tap the brakes lightly a couple times and stomp on them a couple times, nothing bad will happen. If you do that with brand new brakes and pull into the garage, your brakes will be smoking.
Since new pistons, rings, and a bore cost big money...I prefer to take it easy for a little while...just in case! What's a day or two of taking it easy compared to the time, effort, and money associated with tearing your engine down again.