No right or wrong answer to this one.
I had the S3 remapped at 198 miles. The reason behind it is I had no intention of thrashing the @r$e off of it, so just wanted the car to bed in being used to the remap tendencies.
The logic behind my choice is if you let the car run in without the map, then add it later you you are requesting something different than it has been used to in the past. If something is going to break, it will break. Yes the map may exploit it earlier, but one day it was gonna happen anyway.
Horses for courses, there is probably multiple opinions as to which way is best.