According to MS docs: yes you do.
https://docs.microsoft.com/en-us/microsoft-365/enterprise/external-domain-name-system-records?view=o...

I know a lot of orgs don't and have not had problems but I've also had issues with some tenants where trying to create resource accounts is problematic if you don't have the _sipfederationtls SRV record.

My suggestion is that there's no harm in keeping them.
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