I'm not sure what is meant by break flanges for hydrotest. If you had a system that was welded with a pressure spec break, I could see installing a set of flanges to allow the high pressure and low pressure systems to be independently hydrotested. In fact, in this case, the high pressure/low pressure spec break would occur at this set of flanges rather than at the outlet of the high pressure valve as is typically done.
Spec breaks be it between piping specifications, insulated and non-insulated systems, heat tracing and non-heat traced systems and perhaps things like stress relieving or PWHT should be shown on the P&ID as the process engineer has to make those decisions when the P&ID are initially created. Without those specification breaks, piping can not start detailed design (those are not decisions IMO piping should be making). PWHT can be handled by spec breaks (SR/non-SR) or by pipe spec breaks where one pipe spec is stress relieved while another pipe spec which is identical to the first except for not being stress relieved. I've seen both done.