A break fall is nothing more than an advanced way of rolling. If uke focuses on the forward roll the break fall takes care of itself. In other words, if a student can do a splendid forward roll he/she should be able to do a splendid breakfall.
Not so. It's how to break a fall. Better to break a fall than break yourself. How to harmonize with the ground.
Let me ask you this, where would you find experts on break-falling?
It would be a place where people need to harmonize with the ground because falling is part of the job. So outside of Aikido you can find stuntmen, comedy actors from charlie chaplin to jackie chan, etc.
They all learn how to connect with the ground properly when falling, no form, basic rules of such. Form comes later and rolls are later on that list.
So a break-fall is how to land comfortably. Most landings from falls you can't roll from so most break-falls do not include rolling.