Not in my case. I bush for two reasons:
1. If a valvetrain part fails (which is more common with solid rollers - even street rollers) the lifter is easilly forced out of the lifter bore which causes oil pressure loss to the lower end. You cannot shut the engine down fast enough to prevent lower end damage and this is true in big and small blocks. Tubing both lifter gallies will prevent that loss but will not improve the machining accuracy, which is the second reason.
2. It corrects the orientation between the cam and the lifter. It is as common for the lifter bores to be machined a little of as it is deck surface, valve installed hieght, and pretty much any factory machining operation. Bushing, when done properly with the right fixture, blueprints the lifter bore angle which results in a much more stable valvetrain, and a little more power depending how far off things were. That means longer lifter life before rebuilding, less stress on pushrods and rockers, and general happiness.
I've never had to grind more than a few seconds for each pair of 828s but some blocks I know are bad for it and I'm told the R blocks are almost impossible to hand grind without breaking thru. My feeling is anyone spending the dollars for a solid roller equpped engine wants maximum benefit and minimum risk and is not unable to commit to the extra cost of bushing. The additional valvetrain parts will add $400-600 dollars more above the cost of a flat tappet engine. While I believe there are various ways to get it running with a solid roller, there is only one way to do it right. The second best is the tubes in both gallies. At least then it's safe.