I've read of instances of rifles that refused to shoot straight magically healing themselves after the owners lapped the receiver. The physics of it support the process, and mass production being what it is, the individual craftsman will nearly always do a better job than the factory.
That being said, a goodly number of these things get put together and shoot quite well without the lapping. My advice, for the little its worth, is to check the receiver for square, put the thing together and see how it shoots. If results indicate the need, pull it apart and lap the receiver.
If you're wondering whether to purchase the tool, that's a different equation. How many are you going to build? How much does the tool cost? is the cost/use ratio something you're willing to endure? If yes, buy one, it couldn't hurt. If no, don't buy one, you may not need it, and if you do, it may be in your interest to either borrow one or have somebody else do the lapping.
For myself, I'm gonna buy one of the tools, but use it only when required.