The reason they tell you not to drive at constant speed is that accelerating and decelerating while in gear puts the maximum range of pressure/vacuum loads on the piston rings/cylinder walls. Going smoothly from WOT to zero throttle in your cruising gear is the easiest way to accomplish this while keeping the engine in a mild rpm range. Again, I've heard so many different explanations of why this is desirable (or undesirable) that I can't really comment on that part--just that that's the explanation for not driving at a constant speed.
Honestly, unless you have a firm conviction otherwise (which it sounds like you don't... lol), I'd just follow the manufacturer's instructions and not worry about it. If there was a definitive "best way" to break in an engine (or if it really mattered that much), there wouldn't be so many of these conflicting theories floating around.