Benno,
If you're doing longer focal length imaging, and want pinpoint stars, then, the answer is yes.
If you're shooting with a camera lens, then, you could probably get away without one, provided your polar alignment is good and your mount performs well. It's better just to have one. They're not that expensive (for about $200 you can get an ST80) and it will assist greatly.
Regards,
Humayun
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