The increase in mileage is due to a combination of all the points mentioned. That is:
1. When the car is very new, we will not be very familiar and hence be more careful for the first few days/weeks, driving it in gears lower than the optimum and driving slower than required.
2. As Rohit mentioned, run-in of the engine and oil change.
3. Other parts between engine and wheels (like gear, differential gear, coupling, bearing etc) also becomes smoother after some running.
First servie as such has no effect on milegae (except psychological) since nobody touches the tuning or something, or change the oil in most of the current models of cars during first service (unless it has run too many Kms). All they do is check if everything is OK and do a water service.
Tomy
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