Not sure if you belong to the Sheldon group on Yahoo, but John Knox is a retired employee of Sheldon and provides expert advise.
There are some recommendations for "break-in" of precision bearings on high speed spindles from their manufacture, but our Sheldon's are not in that class. I've never read anything to indicate you need to break-in a precision bearing. The bearings are either adjusted correctly or not.
On first start, I would run for 30 seconds, stop, and repeat several times. Reverse direction and do the same. This is just to insure the oil is well distributed within the bearings. When the pre-load is set right the headstock will get slightly warm after running for 15-20 minutes at the highest spindle speed, but never uncomfortably warm. You should be able to lay your arm on it and run it for 8 hours without over-heating.
Once you are happy with the pre-load, there should be no "break end" period.
Here's a PDF from Timken with a ton of info. Notice, there is no mention of "break-in" for precision taper roller bearings.
http://www.timken.com/en-us/products/Documents/Engineering Section.pdf
From their guide:
"Generally, the ideal operating bearing setting is near zero to maximize bearing life. Most bearings are set with endplay at assembly to reach the desired near zero setting at operating temperature when mounted."
I got a question if you don't mind me asking. What did the bearings cost you? Are they Timken? Did they come with a cold preload endplay spec?