I will give my 2 cents for what it's worth....
After I finish building a saw(not stock), I will fire it up...run it a tad rich...and let a tank idle through it...after that is done then I pull off the muffler again, and make sure that everything looks good on the inside...typically it should look good...none of those little black streaks that come from the factory on every saw....they aren't there because one dresses the rings...(as Yoda has taught me)...there should obviously be no other marks as well...When that is done, I reset the jets, and go and cut some wood, making sure there are no other issues...then its ready for work.....
The rings do seat, and the saw does change tempermant, and I personally feel this step takes one rung out of the ladder.
In saying that, I must also say that taking a saw off the shelf and firing it up and using it, will never hurt it......done it many times...I just like to double check my work.