Reset Engine Control Unit (ECU) - How To

I read a post (in the A3 friends forum) about resetting the engine control unit (ECU). (Disconnect it for 10 minutes...). At the end of the entire reset process, you should drive about 50 km, and during this 'learning phase' of the system, you should try to achieve all possible driving conditions (engine speed, load, etc.).
It's admittedly not extremely relevant to my practical needs right now (and I don't even know why someone would do a reset), but I'm just curious.
Can the statement be true?
2. What does the engine control unit 'learn' from that?
'If the first 50 kilometers are crucial, what about the break-in period, during which I won't be reaching maximum RPMs or using full throttle?'
Sorry if anyone finds the question nonsensical, but they don't have to answer if they don't want to. Otherwise, I would appreciate any explanations.
Best regards,
Rainer

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Best regards, Rainer.

Thank you for the link, and for sparing me the subtle hints about fuel-saving magnets, bio-algae coatings, etc.

Best regards,
Rainer.

You're welcome .