Ideally, you should not. BUT, to be absolutely sure the angles are correct, what would it hurt? To me, it is more of a check to see where the seat hits on the valve. And before you say I can lap them, I do not recommend that.
When I first got my Rottler SG-8 Seat & Guide machine, I did two seats, and lapped one. The seat that I just cut pulled 16 inches of vacuum, and the one that I cut and lapped only pulled about 12 inches. The lapping leaves silicon between the seat and valve, affecting the seal.
The big thing is this; who is to say the guy at the mass production plant set the machine up to cut the seats correctly, and the same goes for the valve plant, maybe the valve angles are off. You should only have to just kiss them, and not grind the **** out of them. I always kiss new valves and they can get damaged in shipping, and every now and then, a valve is not concentric with the stem.