If you select the DAE_FBX file type from the file browser when you import, the Maya FBX Plug-in automatically uses the optimal DAE import settings.
The Smoothing Groups option in the FBX Collada importer does not import Smoothing Groups from the FBX file. Instead, when you activate this option, the Importer creates the Smoothing Groups during the import process. The Collada importer must create Smoothing Groups on Import because the FBX Collada exporter does not export Smoothing Groups data from 3ds Max. If you disable the Smoothing Groups option, no Smoothing Groups are generated by the Importer.