This is going to open a whole can of worms. Engines are bench tested before they leave the factory, so IMO no they dont need bedding in when new. Other parts of the car do, brakes, tyres etc, which is why manufacturers dont want you booting it everywhere in the first few hundred miles. I see no problem in getting the engine fully warmed up and giving it a good old thrashing when new, so long as you build up to it when the engine is nice and warm. Put it this way, I wasnt even home before my 370z was nice and warm
Theres actually evidence out there that suggests if you take it too easy when they are new that you will get sealing problems with the piston rings and such that you are more likely to suffer excessive oil use if the engine is nannied too much rather than booting it.
Sure someone will be along to counter this argument though.