Unless your intake is different from OEM, a special procedure for "breaking-in" the O2 sensor isn't needed, especially not how he is describing it. Why? Well, the ECU will initially base fueling on the MAF sensor input, with corrections made instantly by what the O2 sensor reads in the form of short-term fuel trim. Short-term fuel trims will then populate the long-term fuel trim cells in a sort of lookup table the ECU uses to determine how much correction in fueling to apply for a given load and RPM. What this means, is that you will only populate the low-load and RPM cells of the lookup table if you drive gently.
As you continue to drive, the short-term fuel trims will still be applied and the long-term fuel trims will be refined.
On the other hand, I would recommend a gentle drive if the intake is of a geometry other than stock (e.g., an aftermarket cold-air intake or short ram intake.) Why? Well, if the MAF isn't calibrated for the new geometry, then its own lookup table is wrong, plain and simple. It senses air flowin past it, but, because the geometry has changed, the actual air flow will not be the same as what is sensed by the MAF sensor. What this means, is that the ECU will have to rely heavily on the O2 sensor for correction. If you reset your ECU and immediately floor it with a bad MAF, you may be way too lean and the ECU may have to rely on the knock sensor to retard timing due to knock before it can build a good O2 sensor table for compensation.
