The answer should be zero, then you make a personal call on how many rounds you need to prove the gun's reliability. An M&P is a service-style pistol and should not require the type of "break-in" that some competition guns need to mate extremely tightly fitted components.
M&Ps typically function without problems out of the box. If there are problems out of the box, production debris not cleaned out of the gun would be an immediate suspect, followed by bad or broken parts. Production debris might be dislodged by shooting the gun, but bad or broken parts will not fix themselves through continued shooting. Diagnose the problem as thoroughly as you can and include that information when you return the gun for warranty repair.
I am perplexed by the advice to avoid warranty repairs and either sell the gun (presumably at a loss) or relegate it to non-serious use. You bought a new gun which, by definition, is supposed to work properly; S&W is obligated to make sure your gun does work properly, either through repair or replacement. If S&W repairs your gun and it works properly through whatever number of rounds is your reliability standard, all is well and move on. If S&W cannot repair your gun to work properly after a couple of tries, insist on a new replacement gun. Either way, you are entitled to what you paid for - a properly functioning gun.
I concur - absolutely correct advice.