The battery in the iPhone doesn't need to be "broken in". The charge status indicator function might. The charge status estimator occasionally needs to know where the zero and 100% charge level is so it can estimate the values in between. Over time it can lose calibration if the battery never gets too discharged or fully charged.
Two full cycles can recalibrate the charge indicator to help it be more accurate, but doing so is harder on the battery.
Personally I never do it. I haven't run my iPhone down to nothing ever and the charge indicator is still ok enough for me