The mental model many people have of breakfast - "more carbs will take more insulin" - breaks down completely when I apply it to me.
I know that if I eat zero carbs for breakfast, it takes far far more insulin to keep my bg tamed, than if I eat a moderate number of carbs.
Maybe, how much it takes to tame dawn phenomenon, varies from person to person.
For me, a moderate amount of carbs essentially takes Dawn Phenomenon and "nips it in the bud" (as Barney Fife would say: http://www.youtube.com/watch?v=de_P2aUZJyA ). No carbs, is a guarantee that Dawn Phenomenon will require many many more units of insulin.