No, I've been curious about this for quite some time as I could hear when I applied brakes, but not with Regen.
I literally unplugged at 100%, pulled out the garage, immediately went to about 55mph down my road and then just let off, full Regen to a stop, parked and checked the temps and touched the rotors. Regen does not use friction brakes.
DSC on the hand does, and that is why everyone is seeing brake dust, especially more so on the rear wheels.
Neat trick, wash your car, and then fully disable DSC for a week, boom no brake dust.
As far as where the energy goes I do not know, possible that do to the mini only using a certain percentage of battery vs true capacity it can actually take the extra charge. Not like your gonna over charge it with Regen...