Does any benefit to breaking the pipe other than protecting the pipe
Is it useful in making the taste better
making smoking cool,
making the taste more sweet
reducing the bite tongue
Protect the pipe. Checkmark but probably a bit over rated.
Useful in making it taste better. I'd say avoiding ghosting the pipe with the wrong tobacco is more important.
Making smoking cool. Some but not significant I think.
Making taste more sweet. Suppose it depends on what blend(s) you use although I doubt it adds much sweetness, if any, to any blend.
Reducing the bite tongue. Minimal if any.
After water cleansing my pipes for a year and a half now, I believe cake is over rated. In my own experience, a very thin layer of very hard, solid cake seems to be sufficient to protect the bowl (as if it really needs it anyway) and render it enjoyable to smoke. The conclusion I draw is it is a lot more important to keep your pipes really clean than it is to build up a bunch of cake.
Cake seems to be a fascination by newer pipe smokers and one they quickly get over when they learn how to smoke correctly and realize what a PITA deep cleaning and reaming is.