Like modern automobiles, our Kubota based marine engines do not really have a 'break-in' period. Modern metallurgy and the fine tolerances the engines are manufactured to make it unneccessary.
Now, there are a few things that you can do that will extend the life of the engine, and most of this should happen within the first 10 to 20 hours of operation.
1) Do not operate the engine at full throttle for more than a few minutes.
2) Do not operate the engine at a constant speed for more that 30 mins at a time, vary the engine speed while underway.
3) Do not Idle the engine for more than a few minutes at a time.
4) Change the engine oil and filter, when convenient, between 10 and 20 hours. Note that a condition of your warranty, you should only use Beta Marine or Kubota approved parts.
5) When changing oil, select a brand and type that is suitable for the engine and is available wherever you may sail. Then try to use only this oil at oil changes.
4) When changing oil, thoroughly check your engine, transmission, hoses, clamps, mounts etc for loose fixing, chafing, leaks etc.