Good question. My feelings are that right after the 2000-2500 rpm break in for a half hour the oil and filter should be changed right away. There are a lot of shavings left in a motor from machining, no matter how you scrub and clean it. The sooner you can get that first batch of oil out of there the better, I think.
A mechanic I used to work with had a great saying. "Oil is the cheapest thing you will ever have to put in a motor", and that is true. Oil is sure cheaper than bearings, pistons, etc.
If you have a flat tappet cam (non roller cam) you should also be using a zinc additive, even every time you change the oil. Oils today do not have the proper zinc load to keep flat tappet cams and lifters from wearing, so it is cheap insurance to dump in a bottle of zinc additive, like Lucas Break in Lube with Zinc, every oil change.
Don