It is not patently necessary. Milling (or shimming) is used to correct geometry, which has many benefits but it is not a necessity for most cases. There may be extremes where it becomes necessary. I'll let others who may know expand on that.
Assuming that geometry starts in an ideal configuration, any subsequent change to the valvetrain will require an adjustment be made, whether that is milling stands or shimming stands in order to return it to an ideal configuration. Items that affect geometry are pushrod length, rocker ratio, rocker tip style, cam lift, valve stem length, depth of valve at the seat, lash caps (not common), probably others I'm forgetting.
If using roller rockers, I think you will most likely need to shim the stands. It may be possible that with factory style rockers milling is required. You do need to check before you do either. Exactly how much adjustment is required is something that has to be determined on a case-by-case basis.
The bottom line is if you want the geometry to be correct, shimming or milling will be required.
Lawrenceville, GA