The acceleration/deceleration method has been recommended by engine rebuilders for years. On acceleration, not only does the combustion pressure push the ring against the cylinder wall, the incoming fuel mixture is very rich and will wash the upper cylinder allowing further contact with the wall. Then on deceleration, oil is pulled back up into the cylinder for cooling and lubrication.
While he is basically talking about motorcycles, the method varies for automobiles, but the basic premise is the same.
Piston ring material is also a factor. Chrome rings are very hard, and the seating process is difficult and sometimes never occurs. Cast rings most usually are not a problem.
One successful engine builder in this area recommends using non-detergent oils during the break in process for the first couple hundred miles. The thought being that the detergents in the oil prevent the rings from making a good contact with the cylinder wall.
I don't know when the link was originally written, but it has been posted several times before. It may be ar reprint.shady