I don't remember any smoke tasting bad right away. Just different, with the charred wood. I kind of like that flavour and smell.
I assumed most of the talk of "breaking in" was down to not damaging the pipe.
People recommending concoctions of honey and ash and who knows what else to help build the cake seemed focused on building a layer of protection. Maybe that was also protection from a certain kind of taste.
Here, the "breaking in" does seem more aligned with taste, I suppose. But this is a group of very particular pipe smokers.
I remember some of my first pipes bought from a shop and being told some things about the first smokes. Smoke 1/4 of a bowl for awhile, then 1/2, etc. to build this nice even cake.
In the end, I just filled the pipe and smoked it to great effect.