It's not actually necessary, but you may have to set up the timing and rotate the crankshaft to get the pistons all connected back up - or just remove the spark plugs. You don't want a compression seal when you have to move the pistons in the bores, or it will hinder you greatly.
Me being me, I'd want to pull the head anyhow, and visually check the bores and pistons anyhow. I'd honestly have everything torn down before I bought anything other than gaskets as well (and, to clean the cylinder head mating surfaces, I have found that Scotch-Brite pads work well - either hand pads, or discs you can use with a drill motor.)