I read somewhere (and saw a video on youtube) that we should "break in" our battery properly:
First 10 flights, we should only use 50% (about 10mins) of flight, then recharge the battery to 100% and repeat the process...

Is that really necessary with DJI so-called "smart" batteries?

DJI does not mention this in the Phantom manual. So, they either forgot or it's not important. I'm thinking the latter

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I broke in my first one and dreading doing the same with the new one I recently got, and the other I have on order.

I would probably not fly too far for the first few flights, just incase there is something wrong with the battery.  I plan on maybe my first 2-3 flights of the new batteries running them to 40-50% around my backyard and then after that hovering as low as possible (over grass) and running the battery down to 15-10%, then leaving the phantom on the ground with the props spinning until it drops to 8%, just to make sure it doesn't drop due to a faulty battery.

Many experts have stated the LiPo chemistry (smart or not) can benefit from the break-in. There is no way of knowing whether this is true.

I ran to 40-50% for at least the first 6 flights and then didn't run it down below 30 until the 10th flight.

PhantomHelp.com Posted at 2015-6-12 00:41
DJI does not mention this in the Phantom manual. So, they either forgot or it's not important. I'm t ...

They forgot a lot of things in the manual...

I found this article very helpful . . . How to Prolong Lithium-based Batteries

It's a good idea to break the battery in. It is also NOT a good idea to discharge a battery, fully, unless your charger is made for it.
What DJI doesn't tell you is that these batteries DO NEED TO BE BROKEN IN!
They are LiPos. Smart, cool looking, wrapped in gold, who cares. A lipo is a lipo. Break it in. Stay away from salt water with it. Monitor flight times and also charge times if you can.
Google search lipo care. They will be awesome batteries if you care for them properly. If not... best case, your battery life is cut short. Worse case, battery explodes with an impossible fire to put out. It's Ike a meltdown.
The "smart" part of the battery has nothing to do with the battery pack itself.

And DJI probably didn't forget. Go buy a gene ace or turning or venom battery. They tell you to break them in. But DJI makes a copter which requires the use of DJI batteries, exclusively. If you don't know how to take care of your battery, you'll need to buy more... from them... at whatever they want to charge you. I love this p3p and wish I had this a long time ago. It's the perfect drone in a lot of respects. But the price of the batteries are the same as 5 and 6000mah, 35c, 6s batteries from other places.

It is best practice to break in.
Lipos use a chemical process to generate energy, break ins help to make it even.

Also... don't store batteries at full charge. 40% or 50% is fine. Even 60 or 70%. But full charge will ruin your battery in as little as a weeks time if stored at full charge