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Steffen is right - levelling the mount doesn't really matter since we're on a spherical earth - any tilt is analogous to being at some other location on earth.
However it is helpful in a practical sense - especially if you want to be able to repeatedly set up an equatorial in the backyard using a reference point for azimuth and an inclinometer (to get the altitude of the polar axis set correctly).
If you have some bricks or concrete pads set in grass, and record which tripod leg goes where, the setup should be reasonably repeatable which will save you a lot of fiddling each time.
For alt-az mounts with encoders or GoTo, especially dobs, levelling also matters as it helps if the flexing of the mount is consistent in all azimuth directions.
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