Actually many would say that for the purpose of engine break in but from where I stand, I have another reason not to do this with a new engine.
The Truth.... Many new vehicles develop problems during the first miles of it's life. These problems need to be debugged. Problem with many dealers, mechanics and owners is that if you put a specialized oil in an engine, and something goes wrong while it is in there, then the oil is to be blamed. To eliminate this, We always advise people to get some miles on there so to ensure that the mechanical reliability has been established and avoids head on conflicts with people due to unknown factors.
The only way the oil is going to cause any damage to an engine is to have 1 of 2 conditions exist.. Lack of oil or Sludge. But you'd be surprised as to how many times mechanics will put the blame on oil. This issue had just recently happened with me on an engine been running our oil for over 4yrs and now all of a sudden they experienced a lack of oil condition on the top overhead bearings and first thing out of mechanics mouth, it's the oil. After he "repaired" it 3 times for the same problem, I finally convinced the owner to let me pull the oil pan and clean out the bottom of the engine form shavings and such. Turned out his oil strainer for the oil pump pickup had 3 screens and all of them were clogged up with gasket material, metal particles, and get this, a used wire tie. Go figure. After 5 hours working on cleaning all the lines and housings and such did we even consider going back in with new fresh delo 400, based on it being cheaper and used as a flush to clear out all the sovents we used as well as clearing out any left over particles we may have missed. After that, in goes back the schaeffers. This is the primary reason for establishing the engine isn't using oil, and no actual mechanical condition exists.