Hi Thomas. Congrats on your purchase. The WSM's are great smokers--easy to set up and do a great job at maintaining temps. Regarding the pre-burn, there are differing opinions. Technically, they come very clean so many people don't feel the need to burn them out. However, I chose to do a burn just in case. After the first burn, I did a few "seasoning" runs with things like bacon, chicken and sausage. Again, this is up for debate.
If you want to learn more about the burn and seasoning, just search for Harry Soo's instructions for getting the WSM ready for cooking.