I am kind of a mixed bag on the subject. I normally I just shot. Most of my new rifles I take a couple of function / familiarization shots and then start the sight in process. Although on my new 22-250 Ultra Varmint I did fire lap the barrel. Figured it could hurt after the cost of the brake and installation. Look to the left. (Almost as much as the gun) 3 shot at 220grit, clean, 3 shots at 320, clean 5 shots at 400, clean. Next 3 shot group was ½ MOA. Could have been better but was dealing with a tight forend, wasn’t really focused. Don’t shoot enough, unfortunately, to get most of them out of break in if I used 100 round break in period. But in defense of the long break in I have noticed with my 22 Hornet UV that groups got much tighter the more I shot it. But it was also after the UV conversion. Another one I noticed the improvement on ,the more it was shot, was my DPMS Sweet 16. Have only had one rifle that would never give me the accuracy I expected. Never really been a round counter and don’t think I’ll start now.