From a physics standpoint, there is no "late break" on a pitch. Batters perceive a late break if they are late in identifying the pitch as a breaking pitch or if they misjudge the speed of the pitch.
wrong
Perception is just that. A separate issue. Whether one pitch is perceived as breaking doesn't matter
Physics holds a ball breaks late in given circumstances. The effect (pull) on the ball is not constant. It's not instant as it leaves the hand. The area of pressures that actually move the balls change their size and effect as conditions along the flightpath changes Spins degenerate. Speeds degenerate. Trajectory vs spin angle vs gravity with degeneration. Blah blah blah