This is an old practice in China and Okinawa. It is meant to be a way of showing strength of technique and mentality. However, it has been proven many times that it is based on physics and the make-up of whatever is being broken, rather than some special ability to break things that can only be acquired through years of relentless training. By following through in the right way, and by using the right boards, tiles, etc., even a novice can break things. If you want to show something special, rather break something that shouldn’t be breakable. That would be remarkable! Or, better yet, don’t break anything at all because it is wasteful and does not set a good example for our times. I do, however, see the value in the practice for martial development. It can help you to develop confidence in your technique and your hardness, and to improve your ability to follow through your target. But, like I said, it’s an old practice and it is wasteful. If you want to break something, perhaps use stones and then reuse the remains for something in your garden, for example. Or you could create a block of ice and try breaking that. Considering the environment on which depend, reusing, recycling, etc., is a product of the Way. Destroying useful objects is not. Think about it first, and rather devise a method to ensure it is sustainable before callously breaking anything.