i know a lot of people do not, and i have not in the past, but i had one snap the head off one bolt just while trying to loosen a head bold. its up to you, but i would probably say it wouldnt be a bad idea, i think it was around $30 with the copper washers for all 4 bolts new from yamaha.
on a side note, i just priced them out with the copper washers, came out to $19.04 from ronniesmailorder.com that was without shipping however. also to add, head bolts are usually made to be tighten and stretched one time only, so if your putting money into the top end, i would say an extra $25 for head bolts isnt a bad idea at all.