Break-in is still relevant. The reason is to 1) let all the moving parts wear down evenly to a stable state and 2) let chemistry changes take place in lubricants and fluids. Things like belted teeth, gear teeth, sleeves, bearings, wheel grease, bearing grease, and more have metal-on-metal action where micro-burrs and such will get shaved down. Fluids will gas-off micro-pockets of air and so on.
Anyone that has done car work knows that if you run a magnet through used oil or look closely at used grease that it will be full of tiny tiny metal shavings from this action. It is just more intense during the first hundred or so miles.
EVs should greatly reduce the need, but there are still moving parts in wheels and sometimes gears.