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I did not change mine. Most of the posts I have read don't change theirs our either. You will just have to inspect the gasket and determine if it is damage during removal. They are just O-ring type gaskets pressed in a groove.
If you have the extra cash, do it. For insurance reasons. Its not hard to do. I did mine just because. But thats just my two cents. Good Luck! Watch the nuckles!
I didn't replace mine, either. Haven't had any problems, but in retrospect I probably should've changed it. Pulling that manifold again doesn't appeal to me much.