I think that's reading too much into it. There's been no more fourth-wall breaking this season so far than there was in Capaldi's run, and it didn't build to anything there. Fourth-wall breaking is simply a comedy technique, a wink to the audience that it's all in good fun. It's clear that RTD is prioritizing fun and whimsy this time around, at least so far, and there's no reason to think it means anything more than that.
I dunno, I think it’s possible RTD will be in Who as The Master Of The Land of Fiction, and it’s possible that *this* incarnation is at least in part a creation of the Toymaker and said Master. It would be bothe clever and stupid at the same time, and I am not saying it’s likely, but it is possible.
Spoiler: Boom Possibly another fourth wall break today, but a subtle one, as the Doctor seems to be looking directly down the camera as he and Ruby are talking in the threshold of the TARDIS in the finale moments of the episode, especially at the very beginning when he says, "Dying defines us."
That’ll be either Moffat having a sly dig at RTD’s ‘all the doctors bigenerated’ bollocks, and bigeneration, or RTD is going to undo that anyway. My money is on two, and maybe he’s played a long game. Maybe. Big maybe.
I think it's stretching the definition of a fourth wall break to include any time a character's gaze happens to be directly toward the camera. It's one thing if they act in a way that specifically shows awareness of the camera/audience, like turning to wink at us or addressing us directly. But if they're just talking to another character in-story and the camera happens to be positioned right in their eyeline, that's not the character acknowledging the audience, it's just the director shooting them face-on.