I have an 03 Civic EX and 03 Accord LX 2.4L. I did it both ways and judging by the latest oil analyses of the two cars, it didn't matter.
On the Civic, I changed the first oil out at 1900 miles, followed by a 3000 mi OCI and finally settling at my goal of 5000. The analysis of the 5000 (oil in use from 5000-10000 mi) was excellent. Search my username in the UOA section for results.
On the Accord, I waited until 3700 miles for the first oil change, followed by OCIs of 3900, 3000 (changed early because of a long roadtrip upcoming), and 4200 miles. The analyses of the 3900 and 4200 mi intervals both showed excellent wear rates, etc. These results are also in the UOA section.