Nibs break in due to a number of factors. The most signficant is that the writer, ie., the human pushing the nib, adapts to the peculiarities of the nib. Pushing ink through the pen also helps, as it displaces any residues from manufacturing or storage.
I disagree, vehemently, that "a good bit of flexing" helps. This only stresses the nib and, unless it is designed to flex, is damaging it, not breaking it in.
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