I for one don't buy into any round count break-in period, persay.
I feel that a new firearm should function properly out of the box, and if it does - it's good to go.

I also will not dryfire my guns to 'smooth them out' - To me that's more like trying to 'wear them out'!
My concerns about a guns reliability are addressed more by maintenence and care. (Cleaning, lubrication, etc.)