Yes, the idea that you must or need to break in your subwoofer is a myth. Plug it in and play it like you normally would. There is no reason to designate a "break in" period. It will "break in" (loosen up) over time itself with regular, normal use.
And since the only way to "break in" a subwoofer is by actually playing it, making it actually use it's suspension, playing a subwoofer at a low volume to "break it in" is totally counterproductive to your goal. If you really wanted to "break in" a driver, you would play it free air (on lower power) with a sine wave, and make it actually use it's suspension range.
Your friend may have damaged his sub, but it WAS NOT because he failed to "break it in". It may have had a manufacturing defect, he may have clipped the amplifier all to hell, he could have simply overpowered it, etc etc. But it was not because he failed to break it in.
FYI: ID also told people not to use Class D amplifiers on their subwoofers because it would fry the coils //content.invisioncic.com/y282845/emoticons/wink.gif.608e3ea05f1a9f98611af0861652f8fb.gif You really can't blindly believe 100% of everything a manufacturer tells you.