I have read the whole thread and understand the pros and cons of burr based and non burr based sharpening. Picking a side seems a bit silly. I was simply answering the title question.
Forming a burr is not necessary, but if one finds it easier to sharpen by forming one, a sharp knife is better than a dull one. For steels that form a tenacious burr, burr based sharpening makes it more difficult, and knowing how to sharpen without forming one permits use of those steels without special/involved burr removal procedures.