Do you need too, MAYBE NOT?
Does it hurt too, NO
Do I recommend it, YES
Intake valves and guides on a wet 4 stroke engine's manifold (fuel passing through) does not have any form of protection from condensation, while sitting over the winter; its only seen fuel. Same as direct injected engines, which are famous for accumulating deposits on the back of intake valves, where condensation can be absorbed and turn into something like cement. Giving the intake assembly any form of oily film will also help prevent the formation of oxidation on the shiny bits.
When I stored customer's vehicles for the winter, I always fogged them. If there were an issue doing so I would have heard of it. These were the customer's summer time babies. Never had a hung up valve or seized piston ring doing so.
Dan..