Even though all this is pretty far off topic, my understanding for air breaks on shorter dives is to limit vasoconstriction, not really for pulmonary damage. Once you start getting exposures similar to those experienced in hyperbaric medicine (both in duration and ppO2 levels) air breaks stave off the risk of pulmonary damage and the associated decreased vital capacity.
As a data point, NAUI says do not count the air break in your deco time and to take one every 20 minutes when on pure O2.
The Navy's manual (v6) says "a 12-hour exposure to a partial pressure of 1 ata will produce mild symptoms and measurable decreases in lung function. The same effect will occur with a 4-hour exposure at a partial pressure of 2 ata." They do air breaks if deco on pure O2 is longer than 35 min, otherwise not, and use a 6:1 ratio (30 min on, 5 off).
"9-8.2.2. ...The air breaks do not count toward required decompression time."
"3-9.2.1. ...The only way to avoid pulmonary oxygen toxicity completely is to avoid the long exposures to moderately elevated oxygen partial pressures that produce it. However, there is a way of extending tolerance. If the oxygen exposure is periodically interrupted by a short period of time at low oxygen partial pressure, the total exposure time needed to produce a given level of toxicity can be increased significantly. This is the basis for the “air breaks” commonly seen in both decompression and recompression treatment tables."
My view is air breaks aren't going to hurt, probably shouldn't be counted as deco time for short exposures unless the effects of vasodilation substantially offset the loss of inert gas gradient, and probably aren't that big a deal either way based on how much conservatism is already built into dive planning. For longer exposures (several hours or more of deco at high ppO2s), air breaks are probably recommended, and shorter on/off windows (12 on, 6 off or 20 on, 5 off) in a ratio somewhere between 2:1 and 4:1 appear more effective than long ones (e.g., 60 on, 15off).